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It wasn't apparent to me until watching the whole season and the next two seasons but this is a kid's show.
It's handles being a kid and the issues that around that, pretty seriously.
I think the digimon / young teen crowd might get a lot of the show.
There is a going to a huge portion of the show which will be miserable for adults.
It's extremely chaste, but in this case it's a positive because again, it's a kids show.

The setting and big picture plot is great. It's not a show about harem building, or super powers, or video game mastery. It's about dealing with a crisis ... as a community and dealing with people who disagree about what to do in it. Pretty good stuff for 2025 when you can see everyone everywhere get more desperate in real life. Show has a message about that, like hey go out there and try and make it better and don't be a weird fascist about it.

First Seasons intro database is terrible, and the show suffers from being setup at 25ish minutes. You hear it a lot even with skip intros on modern players. The Outro is good, but wears thin by the time you hear it 25 times. Even if all you hear is the stinger of the song.

A very fun and light fantasy with an refreshing protagonist who's secretly annoyed with work.
The show quickly got a laugh out of me in the first episode, and continues to have humorous dialogue.
Both English and Japanese voice work have been exceptional and sell the show's light humor.
This show is operating in the realm of a gag manga, where the hero can summon a magic hammer and smash away a problem.
It gives some simple world building about a hierarchy of abilities to explain some things, but I sincerely doubt there will be anything of substance for people looking for content on cool abilities and spells ... and such.

This is a good second screen watch, without much negatives beyond it's lightness. There's definitely better stuff out there this season, but if you've caught up on your favorite shows, a few gags from this show isn't a bad time.
I will say the handling of drama, tension, and antagonists are all pretty lackluster. You're probably watching this for the gags as opposed to the villains or the fights.

The Writing
"Around 40 Otoko no Isekai Tsuuhan" offers a mediocre produced anime, of the fantasy of a burnt out elderly man, who gets to buy fancy tools from a magic online shop and sleep with young adults.
It devolves into deeply sleezey territory with the 4th episode, wherein a young heroine is kidnapped and put into sexual peril by bandits, as the first crisis to be overcome by the old man. I don't really trust the author to handle any sensitive issues going forward.

There was a niche in the isekai space, that could have been developed around online consumer store purchases of heavy farm ... and construction equipment. It could have been genuinely entertaining to see how a fantasy world handles bulldozers and such.

What we have instead is an animation studio producing fan-service for sexual assault fetishists, and normalizing that fetish content with isekai tropes.

The Production - the heavy machinery of the show stands out as interesting and unique, but the character art and designs are uninspired.
The opening and ending song are serviceable, but the animation of the show struggles to keep pace.
The voice acting is broadly wooden, and the dialogue of these characters are unexceptional.
The world building hints at other people sharing modern knowledge in a nearby empire, which could make for an interesting story.

The characters don't appear to have anything to them. I don't really expect everyone to have a plot important background, but even the most simple peddler or beastfolk fisherman, or innkeeper, has some sort of personality that could have been surfaced here beyond adoration of the protagonist and his products.