Barrold you are welcome to your opinion even if I don't agree with it. I do not agree that any part of the drawing fails to follow the rules of this particular anime style. Anime is not just one style but many and some are more edgy than others in the same way that art of any kind covers a wide spectrum of ideas and representations. The competition required that the male character had a tail so the drawing accurately reflects the writers brief.
Anime tends to represent idealised women but it is the artist that can make it more suggestive. As the artist in question is relatively young I do not think that the picture intends to convey any hidden message or undertone.