I think it's as fair as the genderswap tag honestly when it's the latest in a long line of reincarnation stories that include a genderswap as a gimmick that is never relevant and the story doesn't play on gender change tropes at all. For the yuri side, all depends on the ending i guess.
The justification is that in the midst of trying to reinvent herself as a nicer person to avoid a bad ending she jettisoned a lot of her older personality trance which included dedication to studying. Her intelligence didn't change but her priorities did.
Thing is, it's the other way around. Lady Elena suddenly woke to memories of her previous life which from her perspective would be more distant. She already knows everything about that world that she should at that point. The writing does try to justify it as her efforts to change her...
I think Elena does see herself as Elena but knowledge that you are actually a game character is naturally very perspective warping. Reinventing her whole personality was very much an intentional choice made out of self-preservation.
What I feel is that "yakuza reincarnates into mother" is only the surface level plot but that it's really a story about new motherhood impostor syndrome. From what I hear lots of mothers can relate. The author is a mother and might be writing from personal experience.