I wish I could laugh at the jokes. This kind of story always stops me cold. I'm glad the story isn't about the tanuki fooling them successfully, at least.
You might indeed call it comedy, but there's also a much deeper meaning because much of the comedy is derived from the simple fact Neo-Yuzu is not a human. Of course that's the point of the series, down to the very title, but I respect the author for really sticking to it. Neo-Yuzu hasn't got a single clue about what's going on with the two humans. We readers know it all, but Neo-Yuzu is just doing her own thing, irrespective of the reason the humans are acting as they are.