Yeah.
Fanservice is the focus, unfortunately.
Plus, the obligatory cute weasaloid critter as the magical girl sensei-type. Magical girls disguised as science.
And not to forget, Friendship is Magic, since the two have to be in Harmony with each other to activate. Which allows platonic yuri to occur, adding that to the fanservice.
If they'd changes things just a little in regard to what they transformed into, they could have targeted the mecha fans as well.
Audiences selected and exploited. This is pure commercial exploitation.
Which is a pity, as the artwork is rather nice. The writing isn't bad, either.
Interesting to see that while the two chapters were posted very close together, possibly at the same time, the second chapter has 1/3 the number of views as the first. That's a pretty extreme reaction.