She doesn't even seem to have to think about the answer the way he does.
"After all, when you're happy, I am too." It's as simple as that. There's nothing Madoka loves more than seeing the people around her happy - especially when Maru is about to do so much for her. He already forced himself to put on this wet suit, technically for her sake. As long as he seems happy enough, Madoka doesn't have to worry about feeling guilty that he's doing so much for her.
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She doesn't even seem to have to think about the answer the way he does.
"After all, when you're happy, I am too." It's as simple as that. There's nothing Madoka loves more than seeing the people around her happy - especially when Maru is about to do so much for her. He already forced himself to put on this wet suit, technically for her sake. As long as he seems happy enough, Madoka doesn't have to worry about feeling guilty that he's doing so much for her.