While the comparison is obvious I don't think it's really all that similar to Madoka in terms of the challenges laid out for the protagonists. They subvert the magical girl genre in different ways.
Madoka's concept was "hey you know how being a magical girl is really cool? what if it fucking sucked"
Daybreak's concept is "hey you know how villains make monsters from people and magical girls save them with healing spells? what if they got fucking slaughtered instead"
While Madoka's protagonists were in a hopeless situation where any result would lead to their deaths, the Daybreak protagonists don't have that problem, in fact they basically get to act with total impunity. Daybreak, at least at the moment, is about how the characters cope with the guilt (if at all).
That said, Daybreak does have a lot of contrived writing so how well it executes those concepts is another matter. I think it's a pretty average show, overall.
