There's a scene were the main character is raped. I know how it sounds to complain about realism (or the lack thereof) in a manga. However, I get really tired of the "Oh well, it can't be helped, might as well let the guy(s) rape me anyways" attitude that tries to justify a rape scene.
Anyone looking for something that's not hentai might as well look elsewhere. I wanted to like it but it's way too close to hentai to even take remotely seriously. It makes the whole attempt at trying to have a story seem pointless. Also, it doesn't help that the main character is a loser and not someone you're likely to care about. It's like the author wanted to make a hentai with a story but without drawing the sex scenes.
I can't see this manga really satisfying anyone. There's not enough story to satisfy and too much sex/rape to satisfy anyone not looking for hentai. Yet, there's not enough sex/rape to satisfy anyone who is looking for hentai.
Update:
I've actually read hentai with more interesting stories and characters. Such hentai are extremely rare but they do exist. This manga is far too graphic(content-wise/not so much drawing-wise) to be merely called ecchi. I can read but clearly you can't. Ecchi is only supposed to be slightly perverse, such as a panty shot here and there and bit of cleavage. This has full on rape and sex scenes in it and none of them were necessary to the plot. The old fade to black method hasn't failed before. This "manga" went well beyond the standard definition of ecchi.
I've read up to chapter 19 and I can say without a doubt that there's nothing here that hasn't been done better elsewhere. The story is a mess of cliches. The characters are completely unlikable. The artwork is so-so. The jokes are about as stale as two week old Krispy Kreme. If you can choke down a two week old donut, lucky you but I can't do it.
If you want to see the definition of an ecchi gender bender with a decent story and good comedy read Okitsune-sama de Chu. If you want a gender bender with a well written and serious story, try Mai-Otome(manga only; the anime isn't a gender bender at all). If you want a gender bender that's a good blend of humor and story try Pretty Face. I could even recommend a few hentai that blow this "manga" out of the water on the story level, character level, art level and sex scene level all at once but I wont because they are true to the name hentai and I've purposely sealed off those memories. If you want something that's actually realistic, google "transgender" and find the real life stories of actual transgendered people(not my cup of tea, so no recommendations).