Uhm, it's not the first dramatic scene commented by a joyful bgm I see XD, it makes you feel like the pow is completely insensitive toward the characters's pain and agony, creating a grotesque effect by contrast.
Like the OP of narutaru is all cutey and smiling even so the anime itself explores the depth of human cruelty.
Or like clockwork orange which shows violence while Rossini's ouvertures are playing
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