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To be perfectly honest, neither really bugs me all that much. Very few conversions have the power to actually make me uncomfortable/cringe.

That said, I think Chaos Tau bugs me a bit more than MLP marines. For me it comes down to the intent behind the conversion. With Chaos Tau, the intent almost always seems to be "I want Chaos bitz on my Tau and so I'm going to ham-fistedly retcon/remake the fluff to justify doing so," which is an attitude that's always struck me as kinda lame. If somebody wants to make "Corrupted Gues'va wearing the skin of Tau, wielding corrupted, stolen tau weaponry, then sure, but most of the Chaos Tau fluff I've read has been pretty boring/poorly written. I feel the same way about "Chaos Grey Knights," "Slaanesh (D)Eldar," Female Space Marines, etc, etc.

I generally lump MLP conversions in with all the other "deliberate trolling/joke/niche interest conversions" like Angry Marines, Pretty Marines, Hello-Kitty marines, models made of LEGO & pipe-cleaner, etc. With these kinds of conversions, I'm more inclined to judge based on the quality of the conversion (i.e. did the creator effectively bring their idea to life) rather than on any sort of justification. Even so, most of the time these conversions are just kinda "meh" for me.

/2cents