this fails for me on several levels: as porn -- it doesn't even remotely touch actual S&M after teasing about it, and the sex is very repetitive, too censored, and, frankly, the opposite of "hot", because none of the ingredients are present that make sex hot for me -- in the absence of characters in whom i am emotionally invested, and who are passionate about each other, i want to see lots of foreplay, unusual viewpoints, and close-ups of interesting bits. the manga also fails as story, because it basically has no real plot. and it fails emotionally because there isn't enough to be seen of the characters for me to care about them. heck, i don't even know whether the kid cares for the man.
i like that the uke tops; that's sufficiently different to get the manga an extra point. it's mildly comedic because the uke leads the seme around by the nose and the seme has no clue, but i don't think i actually cracked a smile. honjou's art is competent enough, but there's nothing special here either. i am downrating it quite a bit because if even the smut doesn't succeed, there's no point at all. the only redeeming thing is the oneshot "happy boy", that actually has a little depth, and the sex is more inventive.
for what i consider good porn, see sakira's work.