I would say there is no such thing as too old as long as you still enjoy it. You see 70+ year olds going to college. If they aren't to old to go to college because they enjoy it why should they be to old to watch anime if they enjoy it. I think that the scenes depicting loss of loved ones affects older watchers more than younger watchers because they have experienced them too. There is a lot of difference between imagining how something would feel and in knowing how it feels.
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