Two reviews? You lucky, lucky people, next up is Magical Shopping Arcade Abenobashi.

In the land of Osaka we join childhood friends Arumi and Sasshi as they contemplate the changes going on in their shopping district Abenobashi which involves Arumi moving away after her family's restaurant closes, but an incident with Arumi's grandpa triggers a series of events that sends the two kids to different worlds all called Abenobashi but themed after different genres such as Fantasy, Space, Film Noir etc. Arumi and Sasshi must navigate each world to get home but Sasshi is hiding a terrible secret from Arumi.
Now I can see what they were aiming for in this anime, an Excel Saga style reference filled gag anime, but the execution is a little to be desired but it's not because it doesn't meet Excel Saga's high standards of humor or the Gainax trademark of twisting the story, it's actually the language barrier between Japanese and English.
Quite a weird assessment considering that anime starts in Japanese but that's the problem; Comedy in Osaka is done with a series of stand-up routines usually between two people and relies on a lot of play-on words and puns as part of it's jokes, this makes Abenobashi very dialogue heavy and hard to translate into English despite the best efforts of the dubbers, subtitle translators and reference notes, it's still amusing when you do get it but it makes it a chore to watch and when you do reach the end you feel a little short changed by the twist at the end.
The dub is a good effort on ADVFilms part but can't get passed the language barrier, I would go as far as saying that it probably shouldn't have been exported.
Final Verdict: While the show is funny, the very Japanese comedy is hard to translate whether your reading it or hearing it and it can become a chore to watch as a result, if you do understand the culture enough to get the jokes then give yourself a cookie, but it becomes a salty cookie when you reach the plot twist.