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I watch stuff made for little kids a lot. What matters is not what the target audience is, but whether it appeals to me.
And that's ignoring the fact that Madoka Magica is not made for girls anyway.
Perhaps the other guy just isn't into the kind of genre or style that Madoka Magica has, but he doesn't know the correct way to express why he isn't interested so he uses the target audience excuse.
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