This is directly related to the post "What Is A Magical Girl"
I always eventually get asked about my stance on "Cute High Earth Defense Club Love!" and whether or not it's a magical girl show as it doesn't contain any girls. My answer is always the Parody Rule - yes, it counts, as a parody of the genre.
It counts how Scary Movie can be considered a Horror Comedy despite it not being very scary at all. Or how Puni Puni Poemi counts even that it doesn't technically check all my boxes. Or how I count Puri-puri Prisoner* as a 'Magical Girl', because he's a very obvious parody of the genre.
Basically if the show (or a character) is a very obvious Parody of the genre, it counts under the Parody Rule.
*Puri Puri Prisoner is a shitty okama trope but, like, not all Magical Girls are good Magical Girls, you feel?