What Akuyaku Reijou Level 99 lacks in every other area it makes up for, at least partially, with its comedy. The trite setting and the flat, oblivious manner of the MC mesh in just the right ways, creating one of the best atmospheres for dry humor I've ever seen in an anime. When the show really leans into this side, embracing its own stupidity and really hamming things up for poor Yumiella to deal with, it is genuinely hilarious, and got more than a few chuckles out of me despite my apprehension with the rest of the show. If that was all it was-- power fantasy with a self-aware twist-- Akuyaku Reijou Level 99 really could have been great, perhaps even rising to the heights of something like The Eminence in Shadow if the production values were a little higher. Unfortunately it lacks the wit and sense of style to really isolate the irony of the setting, and fails to follow through with the self referential antics, taking on a more serious tone at the most critical points of the plot. As a result, it doesn't go far enough with its premise, falling back on the more generic aspects of its storyline and ultimately failing to do anything substantial. While I still had some fun with it, I can't help but wonder how much better it could have been had the writer been willing to take a few risks and really take the setup to its extreme. I wouldn't necessarily recommend it, but if you can stomach everything I outlined in the first paragraph, it might be worth a couple laughs.
