Honestly her saying 'I don't see you as a man'... For most people, yeah, it's an insult. Most of the people reading would probably be appalled. Honestly, I'm just happy to see them be friends. She was probably drunk out of her mind and the guy didn't really seem to care, anyway. The last page from the translator though... 💀
Anyway, it's a very callous way for the mangaka to indicate that "yes this is a story about them being friends, not lovers or potential partners, just friends". It's relieving to me, at least.