The premise is absurd on purpose and commits to it without apology: a devout Christian girl gets transformed by Buddha instead of God to fight a Black Buddha cult, and the show knows exactly how funny that is. The voice acting has this manic energy that makes every line land like it's the funniest thing anyone has ever said out loud. It's a 1994 OVA that looks way too polished for something this deliberately ridiculous, which is the whole joke.
Mari Amachi, a deeply devout Christian, transfers to Perfect Religion Academy, a school that teaches all the world's faiths in hopes of producing future religious leaders. When her best friend Saori is kidnapped by the Black Buddha cult, a group set on ending religious freedom by coercion and mind control, Mari asks God to intervene. The answer comes from Buddha instead. After some persuading, she reluctantly strikes a deal with him and becomes Butt Attack Punisher Girl Gotaman, a magical girl outfitted in an enchanted loincloth like a sumo wrestler's and sent out to beat up villains. Fighting bad guys in revealing costumes proves a lot for a shy, pious girl to handle, and this single-episode OVA plays the setup for ecchi action comedy.