Yep, this manga has definitely moved away from torture gag and "uncomfortable/awkward situation" gag, to outright BDSM gag comedy.
Surprisingly, there aren't a lot of manga like this. There's ones with BDSM ecchi elements, but usually it's very straightforward, like the main couple having a one-way D/s undertone, or having a side character who's a flagrant S or M. Or they might give each heroine a particular fetish. But in this manga, they just constantly give the characters random excuses to put each other in kinky situations.