Oh, how I love that theme song. I'm tempted to write out the entire song for this review, but you can just go to animelyrics.com if you're interested in learning the lyrics to the theme.
On a special side note, ADV (the people who dub SAK) came up with a special lyric of their own in the opening theme song. Instead of "Mira-ku-ru-mi," they say "Shut-your-f[bleep]-ing mouth!" Just wanted to point that out.
Still, with a theme song like that, you'd think that SAK would be one of those mahou shoujo types of anime... until you see the main character naked in the first scene of the show! Moreover, there's plenty of other stuff that will get the males happy in their pants like HLA.
But SAK is not just about girls kissing other girls; there's also action, comedy, drama, romance, lots of DVD extras, and of course, the opening theme song!