Mobile Suit SD Gundam's Counterattack takes every serious conflict from the Gundam timeline and reduces it to a school festival where the actual plot is just an excuse for physical comedy and character chaos. Char and Haman trying to host a formal celebration while Amuro's gang systematically destroys it is the entire joke, and the show commits to that absurdity completely. The second episode pivots to Warring States parody, which means the show isn't even trying to be consistent, it just wants to see what happens when you strip the melodrama away and let these characters actually be funny.

Char and Haman throw a festival to mark the union of the Nu School for Boys and the Zeta School for Girls. What should be a happy occasion falls apart when the Counterattack School gang, headed by Amuro, Judau and Kamille, storms in to wreck the party. The second part leaves the school setting behind for the land of Ark, an invented realm evoking ancient Japan, where the mobile suits and mobile armors of the more serious Gundam stories return as super deformed, sentient samurai. Across its two episodes, this comedy OVA pokes fun at familiar Gundam faces and machines.