@HelDeo "Being in a different world wouldn't change your taste." True, but not sure that was the point. The question was whether the age counted, and I assumed it meant whether it's "important/relevant". And no, it's not. If you like her, you like her despite her age. If you don't, you don't (again, despite her age. Mentally immature, phyisically immature... but not "cause she's 14 and that's wrong").
"Would a 20yo man fall in love for a 14yo"? Maybe. IF the 14yo is physically AND mentally mature, why not? As I said, leave your this-world preconceptions aside for a minute, and forget whether "it's wrong" or not.
The reason we're not, in general, physically attracted to children is biological, cause they can't produce offspring yet. But have you seen some 15yo? And I mean both guys, who hit the gym and look more like an adult than many adults I know, and girls, who already have the hips and bust of full-blown woman. OF COURSE you'll be physically attracted. They look like adults. The dealbreaker is that 1) "it's wrong" and 2) if they're still mentally behaving like kids, you're not mentally stimulated for a relationship.
In this case, these girls very much look like adults, so... physical attraction, check.
As for the mental maturity... leaving aside that EVERYONE in the manga is a moron so that the MC can look even smarter, I'm not sure they behave like your average 14yo. I'd say they're pretty much mentally mature, too. You can engage in serious conversation with them, and they follow and encourage it too. Isn't that what you want in a relationship?
So...mental attraction, check.
"Being abandoned, seeing war, etc Doesn't make you an Adult." I didn't necessarily mean "be an adult", though I used the word. My point was maturity.
Children are children mostly cause they can be. I have had the (mis)fortune of knowing a kid who lost his mother in gradeschool, and his father was a wreck. He had to mature quickly. That's actually the literal definition that psychologists give for those situations. The kid can't afford to be a kid anymore.
That doesn't automatically make them adults, ofc not, but that was my point.
A sheltered 18yo that's had a normal life has WAY less life experience than a 14yo who's had to survive. And the literal reason why relationships with minors "are wrong" is because you have to protect them from the adult who may manipulate them. But again, if the younger one is more mature in this situation...protect them from what?
So, to end the rant. No, age does not matter in this case, at all. 3 for 3 (or 4 for 4, depending on how you want to count). You CAN say "well, I still don't like it and I think it's wrong", and that's fine. That's your personal opinion. But objectively speaking...