For me this one is not directly endorsing pedofilia as others imply, but rather tackling it as something the person themselves is fighting with. And yeah I also think that in the end she realised that what she is doing is wrong.
It's an interesting choice to combine it with a boy liking girlish stuff. While I can see the parallels in Japanese society with its very rigid gender roles, it should also be clear that it is not at all similar.
And for bonus points, now imagine this one with switched genders. Honestly I'm positively surprised nobody here has defended her.