After reading parts of the CIA torture report, this kinda makes me sick.
To be honest, if this was like a BDSM club (even more like one, that is) dressed up like torture, or if it was a vestigial club for eccentric hobbyist torturers instead of proto-military training, I'd probably be okay with it, but having them seriously talk about and practise real torture techniques and act like it's justifiable or even remotely effective, it's kinda... Hard to stomach, I guess.
If the MC had actually chosen to be in the club, or was allowed to freely decide whether or not to participate, it'd be easier, but since she's literally been subjected to torture against her will as some sort of demented hazing ritual, it might have crossed a line for me. Even if they talk about her "natural aptitude", or whatever, it's still uncomfortable that they tried to force her into it from the start, instead of just putting it in front of her so she awakens to it on her own. Starting her off with something that could easily kill her through water poisoning or suffocation is kind of awful as well, especially when she has no way to indicate if she's seriously in trouble.
I don't know. I get that it's just a silly nonsensical gag manga, and people can make humour out of anything, or whatever. But creating a really good ero-comedy out of a harsh subject like torture is always going to need a careful touch and some incredibly sharp awareness of atmosphere, and I feel like this manga has been just too clumsy to pull it off. It's not absurd enough to be detached from the horror of what they're doing, but it's not serious enough to effectively leverage that horror for any comedic or dramatic purpose. It's just this ugly muddle of uncomfortable tones. It's a bit disappointing. I was a little excited about reading this.