Megumi (played by porn icon Kyoko Maki) is a wicked witch whose breasts can generate purple glowing lights. She lives in a trashy apartment with kitsch decor and a mirror into which she sometimes says, "Mirror, mirror on the wall, who's the fairest of them all?" (The mirror always gives the standard reply, perhaps judging anything else as dangerous.) Megumi's a man-eater who doesn't believe that love exists and instead has lots of casual sex (if necessary using magic to coerce her latest victim).
One day, she approaches a boy called Akio who accidentally insults her by saying he's not into older women. Stung by this, Megumi transforms her cat (Sally) into a human girl (Lisa) and commands her to seduce Akio. I'm not sure this counts as revenge, but never mind.
There are family issues. There's a charming scene where Sally/Lisa interrupts Akio in the bath, intending to seduce him, yet it ends innocently with water pistols. Also, Akio's an artist. (The significant male characters in Yumi Yoshiyuki's 2021 magical cat girl films all work in creative industries, with even Kenta's father playing the guitar.)
Incidentally, I wonder if the name "Sally" might be a reference to the first ever magical girl anime,
Sally the Witch, from 1966.
I quite liked most of this film, but its actors don't cover themselves in glory. The main actors all have at least one bad scene, with Kyoko Maki being the biggest disappointment. She's playing the porn equivalent of a Disney wicked witch, which could have been glorious... but her performance isn't even remotely big enough. "Sexy" she can do and she has a couple of fun moments, but the film needed a level of ham that's beyond her.
That said, though, it's a nice film with a charming core relationship (Lisa-Akio). He has a dark past and needs healing. The acting definitely isn't flawless, but our heroes are extremely likeable and in most scenes are fine. The fairy tale thing goes nowhere but adds flavour, e.g. Lisa's scene where she's carrying a Little Red Riding Hood basket. (But she should have worn a red top there, not that pink one.) I was also reminded of traditional fairy tale rules when Lisa gets given magic that can only be used three times.
I quite like the script, which does well at integrating its porn into the story. (Lisa's mission is to shag Akio and if she doesn't, the wicked witch will get unpredictable. It's all softcore, of course. One doesn't expect pink films to do explicit sex.) The actors are appealing and I liked Akio's grandmother. If only the performances had been steadier, this film could have been quite good.
Both films star the same cat, incidentally. You could build a fan theory on that.