One of the deadest show in fall 2020. This series make me remember Granbelm. They hire Re:Zero character designer (Ootsuka Shinichirou) but the story is not that good. Same with Maesetsu, hiring Lucky Star manga-ka to design (Yoshimizu Kagami). Sometimes and with bad luck, character design didn't translate into money.

I'm curious how production committee approve the idea of anime original about manzai.

I watched the first episode and liked it. I like things in which the characters talk a lot.

the style looks very cute! i feel like watching something with a different artwork, how refreshing

I think the series is very good. It puts a lot of detail to the animation itself, and the style is very polished and good looking.
As for how niche it is, could be expected. Even with token bath scenes every episode, it was obvious the fanservice won't attract many people, as it's gonna be too tame for that, and the theme itself is pretty niche, even if manzai is popular during certain times, especially New Year's.
But maybe there's more to it being green-lit for production than the usual, I think somebody in the entertainment industry might be supporting the project.