I'm removing the shoujo-ai tag because "shoujo-ai = subtext" has not been a definition supported by this site, and there's zero romance in this, even if the tropes all appear to us to be leading up to one, probably. (On the same grounds that I'd remove a "romance" tag if this were straight, basically).
@Lilliwyt:
EDIT: Seems I may be out of date and the mods have changed attitude on this. Which, again, is fine by me. I believe I'm still on firm ground saying this particular one isn't shoujo-ai nor yuri. I will leave my initial reflexive barking about the subject, that follows, as-is... for posterity or something.
I mean... not to break any illusions, but we are using western manga fandom culture conventions,
because we are in western manga fandom culture...? There's a lot of those misappropriated terms, really, it's just this particular one happens to conflict with Japanese language usage.
Pragmatically, it poses a big problem when a particular site can't stick to one convention for the tags. Since this one started out with, and is officially stuck with, the shoujo-ai/yuri and shounen-ai/yaoi set of four tags, it helps a lot (for people who want to know what is in a work) if the tags are used consistently like that as the loanwords that they are, rather than based on real Japanese meanings.
Well, you've probably heard all this before. I'm all for dumping the current tags and their sordid history and just moving to GL/BL, but in the meantime...