I originally watched this show because the synopsis for it seemed absolutely ridiculous, but surprisingly enough it was good for a lot more than just cheap laughs. After reading other people's opinion on it, it made me very sad how few people really understand this anime.
The target audience is in fact not horny young men attracted to 2D girls. It isn't even ecchi. It is targeted to everyone with an open mind.
The message this show is trying to get across is that underwear is a lot more than just eye-candy for men.
It portrays painfully well what the state of the world is for underwear
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