Mai isn't trying to be anything other than what it is: a 1993 OVA where the plot exists so a supernatural counselor can end up naked solving every case. The comedy works because it commits fully to the absurdity instead of pretending there's a reason for it. You're either on the wavelength of "yes, this is exactly the stupid thing I want to watch right now" or you're not, and if you are, those four episodes know exactly how to deliver.
Mai operates as the city's most unconventional problem solver, a supernatural counselor whose uncanny ability to resolve bizarre incidents comes with one consistent side effect: her clothes never seem to survive the job. Whether she's dealing with mischievous spirits, cursed objects, or situations that blur the line between the paranormal and the purely awkward, Mai approaches each case with confidence and a complete lack of self-consciousness about her predicament. Her clientele ranges from desperate individuals to those who probably should know better than to seek her help. What makes Mai's service unique isn't just her effectiveness at solving what others consider unsolvable problems. It's that her methods, however unconventional, actually work. The cases grow increasingly absurd as the series progresses, matching the escalating chaos of supernatural phenomena colliding with Mai's unshakeable determination to help. This is comedy rooted in situation rather than punchlines, where the supernatural becomes an excuse for increasingly ridiculous circumstances. Mai's pragmatic attitude toward her wardrobe malfunctions becomes the show's running heart.