[panzerfan]

(Sorry for the inconvenience on this passing off Umineko. I have amended this.)

The analysis is also welcoming. I don't think I can realistically contribute much in individual assessment... so I will focus on ethical issues.

Incubator however does have his foil in the concepts of universal ethics, Prioritarian, Deontological view as well as virtues. I feel that this is important to add as these ethical concepts are the crucial rivals to the pragmatist Incubator who we may even coin a moral Nihilist. The only problem is that there is no individual entity within the story that can stand and speak on behalf of these rivaling schools maturely.

The magical girls listed do not foil the Incubator adequately. On some level, all the magical girls prescribed to the consequentialist school of thought. Kyoko went from acting out of good for all to being an egoist, Sayaka in shift between rule utilitarianism, altruism and egoism, Mami the preference utilitarian, and lastly Homura who acts out of benefit for Madoka above all else. This is an incredibly narrow spectrum of human belief on moral, and frankly, it makes for an evaluation of the Incubator difficult as one cannot reliably draw upon the magical girls to act as counter references points to that of the Incubator at all, since consequence is essentially the domain of the Incubator's apology.

Madoka has the issue of being too immature to form very strong stance regarding a decision. She only has an adherence of the golden rule and imitation of others to go on. Without having an advanced and articulated stance, Madoka cannot form any sort of substantial counter to the Incubator. She is, by her action, to be quite opposite to that of the Incubator, although her acts are carried out with such a level of self-doubt that drawing sophisticated defense from them would be contradictory in itself in the first place, let along mounting opposition to the Incubator.

We are left then, without any entity that can speak loudly in counter of the Incubator from the Kantian or other Deontological schools. We are left with no surviving believer of divine command, no ardent relativist nor that of a paragon of virtue to serve in stark contrast to the complicated Incubator. It's something that we the audience have to take in account for when wondering about whether if there's any reasonable defense against the Incubator at all.