Is Nurse Witch Komugi-chan Magikarte Z hentai?
No
Rated PG-13 (Teens 13 or older) on MyAnimeList and not tagged as Hentai.

OVA · 2004 · 2 episodes · PG-13 - Teens 13 or older
Comedy, Gag Humor, Mahou Shoujo, Otaku Culture, Parody
Sequel to the first series.
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