Magia Record’s final season begins where it all began: with the Hospital Girls Satomi Touka, Hiiragi Nemu, and Tamaki Ui. Ui’s big sister Iroha would always visit the three, and they all led a happy, if sheltered and delicate life. They even created uwasa together, but as places that would soothe hearts, not corrupt them.
Then Ui took a turn for the worse, and Kyuubey was ready to pounce on Iroha’s desperation. When Ui was near death, Iroha made a hasty deal that would save her little sister. In exchange, she became a magical girl. At the time, it didn’t matter. If it meant saving Ui, Iroha would do anything.
The three girls took notice of Iroha’s changed behavior and far less frequent visits. Being innately curious, they decided to follow her when she suddenly rushed out on them, and were horrified by what they saw: Iroha battling and ultimately defeating a witch, but clearly suffering a great deal in the process.
Having ensnared Iroha in his little web, Kyuubey decides to try to recruit the three girls, saying he can give them the power to save Iroha. But instead of hastily taking the deal, Touka, Nemu, and Ui science the shit of of this, doing in-depth research and determining the precise wishes that will maximize their ability to do the most good for the most people.
Kyuubey is right that he never lies, but is quite content to mislead, omit, or create misunderstandings his victims will regret far too late. He may have never encountered a trio of such inquisitive would-be victims as these three, peppering him with so many questions they get a far clearer picture of what’s really going on than any of the emotionally compromised girls he turned Magical over the years.
The conclusion the girls come to at the end of their research is to essentially steal Kyuubey’s powers of collection, transformation, and manifestation. They become magical girls, but rather than being on their own and having to make gradual or uneasy alliances, they’re a cohesive unit right from the beginning, setting up an automated corruption purification system on a grand scale.
This ingenious system goes swimmingly for all of five minutes until Ui’s collection power collects too much corruption too fast for the others’ abilities to keep up with. She is transformed into a witch—the first artificial witch—which attracts the attention of another magical girl: Alina Grey, who accepts the role of muscle for the nascent Wings of Magius.
As for poor Ui, Nemu manages to salvage her damaged soul and places it into the only suitable vessel: the deadified Kyuubey, thus bringing about Lil’ Kyuubey. Now we know why the little fella liked Iroha so much; it’s Ui in there!
As for why Touka is so indifferent to Ui’s loss, it’s not because she let power get to her head, but because by placing her soul into Kyuubey, Ui’s existence was erased from the world. Erased from pictures, name tags, and memories. But Nemu remembers.
Thus concludes a thoroughly heartbreaking demonstration of how Kyuubey’s manipulation corrupts even most intelligent and resourceful girls who only want to do as much good as they can, and to help the big sister they loved so dearly. It’s a dark and tragic story, but again, it’s only the beginning. Maybe the ending will be brighter.