Warau Salesman is an episodic show with no real plot, where each episode is its own little story. Every episode has a different protagonist, Moguro's client, whose life almost always is ruined in one way or another by the end.
One good aspect is how condensed the stories are, never being rushed. This anime does a very good job of presenting a different story in a short time every episode, usually the first 2 or 3 minutes, after which comes Moguro offering the miraculous, too good to be true, solution for his client's problems. The problems are realistic and mundane, with a big portion of the clients being salarymen. A big part of the enjoyment comes from the expectation, each time you begin watching another episode, of seeing in what fucked up way will Moguro ruin someone's life. I don't recommend this anime to people who get upset at "mean-spirited" characters of shows. This one's not about justice or retribution. Moguro doesn't care if his clients are bad or good people, weak or strong. Many times someone will suffer without having deserved it.
Moguro Fukuzou's voice acting is great at being both funny and creepy. The character, in appearance, is bizarre-looking compared to the rest, always having the same grinning expression, and his speech is equally distinct. He will always sound like an extremely polite salesman trying to sell something, even when he is angry at someone that broke his promise.
Overall, it's an anime about 10 minute episodes with independent stories about drama and/or dark humor with bizarre or gruesome endings.
Do not watch if you get upset at fictional characters suffering for no reason.