TLDR:
Story: 2
Art: 5
Character: 1
Enjoyment: 2
Overall: 3
This is a very obvious fetish anime. Can't say I'm surprised, but definitely disappointed. The whole plot is summarized in the anime name; a perverted old man dies by getting hit by a car and is reincarnated as different things these teenage girls use. Some of the most questionable items being a bicycle seat and a pacifier.
For a show revolving around ASMR, there's hardly any scenes involving it. The scenes that do have ASMR are dampened by loud voices and have maybe 10 seconds of silence, being generous with an estimate. Despite the episodes being a staggeringly short 3 minutes, it's painful and very hard to sit through, even as something to watch while bored.
There are so many other anime to watch for any of the genres Aru Asa Dummy Head tries to hit (comedy, GL, ASMR, SOL) that are much more entertaining: The Way of the House Husband is one of my favourite shorts.