As a story, I expect it to improve over time - there is a strong feeling of "something there" and the key dynamics between characters introduced are quite good. I'm just not that interested in watching the romance brewing between our male leads, a completely hypocritical position as I would EAT IT UP if it was either male/female or female/female and rave about how sweet and natural the bond between these two characters is. Add to that these guys both look like the kind of cross dresser that you find out about the hard way, and I'm just in the wrong demographic. Judge for yourself. I get the same feeling from other stuff like Cross Ange and High School of the Dead - the fanservice just takes a big bite out of the overall quality.
The art style is a good fit for the show, the background art is compelling - there is something impressive and unique happening with how the environment is depicted that I can't quite describe. Composition? Wish I was more literate with the concepts at play, but in general the show progresses through different settings quite quickly on account of the fast travel Heaven's Officials are capable of between heaven and the mortal realm, and the possibility of entering "the upside-down" ghost world when in the mortal realm. The animation is smooth and fluid, and abilities/3D renders are blended well into the 2D stuff - it has that extra level of quality required to work and achieve more than a 2D-only equivalent could at times.
