"Looking up to Magical Girls" is a unique and intense entry into the Magical Girl genre. It starts out with a girl who loves magical girls, which are real in this world. When she finally meets a mascot character, she transforms... into a villain. She has a lot of evil energy and likes that make her a villain - of course she is upset at this, but soon notices that this allows her to tap into desires she never explored before: she is a sadist. And Magical Girls are perfect "pure" characters to tease and mistreat.
From this point onwards, the plot will go off the rails and not slow down. As the urge to abuse of the MC VIllain gets stronger, so do the Magical Girls get stronger to fight back, new villains join, and even bigger forces get involved. The manga makes overt references to Kill la Kill, with an evil group of Four Stars, and a star-based ranking system for the girls, in the signature TRIGGER artstyle. The henshins get more intense, new forms get introduced with hype story beats, and girls will go absolutely apeshitt.
I will say however, that the fanservice and sexualised abuse of middle schoolers towards other middle schoolers can be quite intense and will definitely be too much for many. I can very much respect that decision if you want to drop it. For myself, it fits into the theme of sexual awakening for the characters, some as sadists, some as masochists, and others to challenge their own perception of rightness and purity enforced by society. New feelings make new henshins. It fits, it sits.
This whole mix ends up as a glorious and hyperdrive edgefest, but one that has a lot of heart and love for its own genre, with some thematic nuggets that are worth exploring. And any Magical Girl show that gives a someone full on MAXIMUM SYMPHOGEAR PUNCH FISTS is a good series in my eyes.
For everyone, proceed with caution, and if you like it, go all out and enjoy the ride!