I don’t get it.
I was sorely tempted to leave it at that, but it’d be a bit cheap and not quite precise.
Let’s back up a touch – Flip Flappers is about a couple of girls who presumably will be magical girls based more on promo material than on what we see here. One of them is a “normal” girl who seems a bit dissatisfied with where she’s going in life and at a loss as a result, while the other plays the space-cadet role. Space Cadet drops into Normie’s life, weirds her out, and then they fall into a parallel world which has snow that tastes sweet and sentient frozen trees that hurl themselves into a lake like so many lemmings*.
If this sounds like not much to go on, you would be on the money. This opening episode features some nifty animation at points, with no real frame for it to be hung on. With so little sense of who these girls are beyond their strict archetypes (annoying genki girl who doesn’t know when to take “no” for an answer, serious girl who probably hates fun) or of an underlying story, I felt bored and irritated throughout.
That being said, there are quite a few people who are quite jazzed about it, so I think your mileage will depend on how much your attention perks up at the word “sakuga”. If sakuga alone isn’t enough to keep you watching, you may wish to try something else.