First to define terms (Wikipedia's always reliable, right?):
Magical Girl: a subgenre of Japanese fantasy anime and manga which features girls with magical powers or who use magic
Horror: is a genre of speculative fiction which is intended to, or has the capacity to frighten, scare, disgust, or startle, its readers or viewers by inducing feelings of horror and terror
It definitely fits within both genres, but it's primarily magical girl to me.
It took the genre and asked "How would this really play out? What would the consequences really be?" It asked the questions no other show wanted to ask. Where do these girls powers come from? How can they survive these battles? Etc, etc. I think it fits perfectly the philosophical definition of a deconstruction.
Deconstruction: a method of critical analysis of philosophical and literary language which emphasizes the internal workings of language and conceptual systems, the relational quality of meaning, and the assumptions implicit in forms of expression.
Or, in short, it analyzes the very working of the magical girl system and displays one possible answer in the form of a 12-episode anime.
A more simple argument is that the horror is the result of their being magical girls, and not vice versa. Their existence as magical girls is the foundational premise of the entire show.
I might chime in on this again later if this thread continues, once I've had time to chew on this idea.
Edit: For what it's worth, here's a "professional magical girl enthusiast"'s definition of magical girl:
- Girl, or group of girls, who uses magic or advanced technology to overcome their problems, go on adventures, and/or defeat evil. I include tech because of the series like Corector Yuil and Cutie Honey don’t use “magic” but advanced technology. I also included “go on adventures” to cover things like Sally the Witch or Fancy Lala.
- The story must be girl-centric. Girls must be the heroes (and maybe even the villains). Girls must progress and expand the plot. I did this to eliminate series like Harry Potter where the focus is on the boy character. This is the Magical Girl genre after all. If people are looking for magical boys I highly recommend looking up Super Sentai or Henshin Hero shows like Gatchaman and Devilman or even things like American Dragon Jake Long.
- One or more of the girls must grow and develop as a character. Even if it’s just a “lesson of the day” type moral. I did this to specifically eliminate things like Strike Witches where the characters are incapable of actually growing, really, according to the plot.
I think PMMM checks all these boxes pretty thoroughly. Unless you want to argue that the girls don't really defeat evil with their powers, but only perpetuate it... I gotta think some more.