So, I’ve downloaded the ISOs (https://nyaa.si/view/1175321) to encode this, but sadly there are some problems with those ISOs:

1. SEXY_COMMANDO25_32.ISO and SEXY_COMMANDO33_41.ISO have identical content, meaning episodes 33 to 41 are missing.
2. Episode 21 is unreadable (at least by HandBrake).

So, I’ve cut out episode 21 from the release by a-classic (namely the “[a-classic] Sexy Commando - 17-24 [2223FBE9]” file, meaning you don’t have to download the whole bundle of episodes file just for that one missing episode. I’ve also included the whole bundle of episodes 33-41 by a-classic (the episodes that would be on the missing ISO disc) so this could be a complete upload of the whole series. Well, regrettably that means only 1-20, 22-32 and 42-48 (and the recaps) are softsubbed.

The two recap specials are what is marked as episodes 49 and 50 on the a-classic release so no, those two “episodes” aren’t missing here either, they’re just titled correctly.

https://myanimelist.net/anime/582/Sexy_Commando_Gaiden__Sugoiyo_Masaru-san
https://myanimelist.net/anime/1012/Sexy_Commando_Gaiden__Sugoiyo_Masaru-san_Specials

Comparation of this encode with a-classic:
http://compare.bakashots.me/compare.php?setId=4439