Yeah, the anime of this was made solely for sexual reasons as it simply put the story in the background.As lewd as this series is, I don't feel that dirty, because I've always interpreted Inukai's feelings as being relatively pure. I don't feel like she fully understands that she is doing something weird or wrong.
I feel like eventually we will get a revelation that Inukai isn't truly into dogs or anything, but that either her subconscious or her soul or something can tell that Pochita and Master are the same.
At this point, I'm somewhat expecting him to transform during the mid-groping session.