i stand on both sides. Nanoha is both mahou shoujo for girls and for guys, targeting both audiences. i know many a male otaku anime fan who won't lay one finger or eyeball on nanoha, fanservice or not. too girly for them :P
Anecdotal evidence like this is lacking, to say the least. I know girls that would never touch Card Captor Sakura, and guys that love it (like me). Does that mean it's any less targeted at girls? Of course not.
I don't know why you're so stubbornly adamant about sticking to a position that is just blatantly incorrect. You have no actual evidence, so it has to be either a misunderstanding of the counterarguments so far or just an intense dislike of admitting you're wrong. Either way, it's obvious nothing remotely productive can come out of this conversation anymore.
As long as everyone
else has read this exchange and come to the obvious conclusion that Nanoha is not purposefully targeted at girls (and thus is not shoujo), then that's good enough for me.