The problem is that even if you do not take it seriously, it isn't as effective as previously done.
I never took the pool OVA seriously, yet it cracked me up. Likewise, the whole elogy about man's perversion with Keiichi and Kameda was successful.
But in this OVA, it had no personality nor presentation that deem to be interesting or funny IMHO: it is quite obvious the type of humor was radically changed here, and we got much more T&A stuff than any other higurashi anime stuff we had previously.
Heck, I don't think I have an issue with "perverted humor", since I enjoyed Sora no Otoshimono and B Gata H kei, but Kira 1 was definitely not done properly. It sort of reminds me the fanservice style of R-15 in fact.
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