In many ways, Abunômaru: Ingyaku is very similar to Daisuke Yamanouchi's infamous Asian shocker Muzan-e: both films are Japanese; both films revolve around a woman investigating mysterious snuff films; and both films go by the alternative title of 'Celluloid Nightmares'. It would be easy to confuse the two. Except that Abunômaru: Ingyaku isn't as gruelling as Muzan-e -- it's more of a softcore sex film (Pinku) masquerading as a horror, with very little in it to genuinely disturb the viewer.
In terms of naughtiness, the film is quite the trouser stirrer, with plenty of steamy shenanigans, including bondage, incest, and lesbianism, the action including oodles of nudity and lots of graphic gusset rubbing and crotch sucking. Perverts are more than catered for. Extreme horror fans, however, might feel let down by the lack of splatter. The murders, clearly inspired by Michael Powell's '60s classic Peeping Tom, are fairly tame and although the ending features a fair amount of claret being sprayed about, it's unlikely to upset modern horror fans, who are accustomed to far more outrageous gore these days.
4/10. If you're looking for something really rough, this one will disappoint.