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In the film, after the dragon is defeated, the scenery changes from dark and gloomy to bright and flowery. In Honey, after Jill is defeated, her castle crumbles, the skies turn blue and a flowerbed appears.
While Sea Panther's finalized design was done by Shingo Araki (who was also the animation director for this episode), her original draft design was by Go Nagai's good friend, Ken Ishikawa.
The music that plays during the last scene is "Auld Lang Syne". It was probably used because this episode originally aired on December 29th, 1973.
This episode inspired aspects Cutey Honey Flash's 19th episode. Mermaid Honey’s design was based on Chiruru. Both episodes feature "ghost ships" as well as reanimated skeletons.
Susumu Takaku originally pitched the idea of “a mermaid who cries tears that turn into a pearl”. Producer Toshio Katsuta liked that idea, and told him to go with it. Katsuta has mentioned this is one of his favorite episodes.
An animation cel for a possibly cut scene appears in the 1993 book, “Magical Girl Companion”.