I hate to say this, but creating an anime based on diapers or a manga of that theme, may not make it into the industry. Sadly, you have to develop what the industry desires, and diaper animes/manga's aren't desirable by most people.
Now, don't get me wrong, I have in fact read articles where some japanese elementary kids do wear diapers to school either because they want to or have to and it's not considered bad in their culture, as it is here in America. (A kid found to be in diapers in school would be teased and bullied, yet in Japan, they mostly aren't)
So you have to realize that an anime/manga like that wouldn't be very well received by most people outside Japan - which is actually where the companies make most of their revenue.
I'd love to see such an anime, truly I would, but I doubt we will unless people get it into their heads that some of us have these desires and to RESPECT them. (That's a hard word for people to shallow >.>)
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