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

Special · 2003 · 1 episodes · PG-13 - Teens 13 or older
Comedy, Mahou Shoujo, Parody
A TV special, known as episode 2.5, that takes place between episodes 2 and 3. (Source: ANN)
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