Yuri and comedy go hand in hand like ice cream and chocolate. And given the lack of these types of anime, Mikagura is a breath of welcome fresh air upon a familiar genre, that is the school-for-kids-with-magic-powers-that-fight-each-other setting.
The best thing about this anime is the comedy which is absolutely hilarious and bonkers so if you watch a few episodes and aren't feeling the humour, then you should probably sit this one out (and not leave a negative review as comedy is subjective and different for everyone).
One thing I will add is that this anime is probably written by someone with ADHD (which is perfect because I have ADHD too). As such, the anime tends to move quite fast, contains a lot of random funny dialogue (as we tend to have short attention span), and a mostly chaotic storyline. This is especially evident in Eruna's (the MC) personality with her having an extremely short attention span, getting lost in her delusions/video games often, impulsiveness, and her penchant to do/say the most outrageous things (especially in the middle of someone yapping on about something/giving an explanation e.g., whenever the mascot talks). For non-ADHD people, this will most likely rub off wrong which is probably a reason why this anime has such negative reviews, but for us ADHD folks, this anime is superb.