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I'm rather new to the concept of "waifus" and try not to take it too seriously, but the closest person I have to a waifu would be Nanami Madobe. (Yeah, I'm the one who started the Nanami thread recently.)
I guess she's like an imaginary girlfriend to me, and I like to imagine her as... a soulmate. You know, someone who's always there, someone I can talk to about everything, someone to go through life with. The main reason I chose her is probably the fact that she only appears in one commercial and has very little "official" personality, giving me the chance to come up with one for her myself. (Also I think she's cute obviously.)
My tendency to get too carried away by stories and think of myself as part of the cast keeps me from watching much anime, actually, since there's always the risk of falling in love with another character and feeling like I'm somehow cheating on Nanami. Yeah.
Not sure if saying all this will make me sound like an idiot, but here you go.