>>132870628Well, CCS and SM were made for girls, while Prisma Ilya and Madoka were made for creepy adult men (like you and me). It's just that Madoka ended up being a reconstruction of magic girls good for almost anyone over age 10 or so (except for the opening credits, which were completely for creepy adult men as a ruse).
So Madoka is my favorite piece of moving picture art ever made, but it's in a different category than CCS, SM, PreCure, Wedding Peach, etc. so you can't really call it THE top-tier magical girl anime. There's also Revolutionary Girl Utena; I don't know wtf category it's in.