Having read this elsewhere, it's at least a bit more respectable than you'd think from the cover (not that that's saying much). Well.. except the final chapter, which is nearly entirely silly gratuitous yaoi stuff.
Half of it feels not unlike a gritty 80's/90's seinen military sci-fi manga (it ostensibly isn't sci-fi, mind, but I'd swear it feels like that's where the tropes are from). Maybe as much as a third of it is the familiar shoujo-y BL with sweaty man-sex, sort of seamlessly mixed in there somehow. In which case the remaining sixth of it, is the protagonists being Military Men With Issues.
It sort of ends up feeling a bit like a throwback to a bygone era (well, not as far bygone when this was published, but still). I wouldn't accuse it of being terrifically well-written, but as it set about its work so earnestly, I found myself having a bit of a soft-spot for its somewhat nostalgic foibles.