Hard mode Makura is a jerk. Double maps killed Sanae and Kogasa before I even got to her 2nd spell. Indian Amulet doesn't seem to use her map, which is quite wierd. Sweet Dream is actually not that bad, all I need are people with long range. She can't even kill anyone in that phase, so it's kinds a big old whatever.
Don't get into her MAP Range at all, save a single unit to get used to Lunatic (On hard, she maps if there are more than 2 units in range, Lunatic is more than 1) I did my fight with Makura mostly on far range.
Indian Amulet is completely free with Kurumi, but not necessary, it just makes it so that it is possible to sink Makura's next card a little more.
The safest way is just cast Alert with your evasion units, Fury pass her danmaku damage debuff during Indian Amulet. Move Kaguya last, and have her use the Shell PS to cast Grit off everyone in front. If you really want to be super safe, summon 2 (3 on Lunatic) Alice Dolls before doing the Shell PS. There is almost no way to have anyone die in that set up during the turn you pass over to her using her MAP that turn. She will take the first few of her moves hitting a doll having Grit on, and then MAPing anyone in range that will just either miss or take just 10 damage.
I learn my lesson the hard way during Sweet Dream, some of my units are locked in place, but the best thing to do actually is use both Elly and Yaname movement locking PS for the 4 turns (both of them can do it twice), so she does not mess with my attack placements too badly.
It's a good thing that they took Guard off her final card where she casts everything, otherwise, it is just a shitshow.
Kogasa's Surprise, Daunt Spam, and Disturb makes surviving the final MAP attacks very easy. Things may still die due to shit luck however.