There's not going to be a NG+ here. God Itou said it before. He just needed some rube to beta test. Masaru's not important to him.
No, Masaru's going to figure something out about the skill system right here where his life and the life of one of his girls is on the line, which is pretty much the only time a mid-combat zenkai should happen. Regardless of any naysaying, I'm fairly sure that's how it's going down and all is as it should be.