@salamone:
I'd normally agree that genderswaps make the gay-tags difficult to assess, but here it seems likely that the premise is supposed to be homoerotic in some way at least (I mean even the title is "genderswap gay," though of course you could argue that's tounge-in-cheek).
And the precedents I'm aware of would seem to indicate that sufficient pointed gayness is enough to merit one of the tags, when beginning-of-story gender-bending is responsible for at least one character's gender; a pretty-much uncontested example I can think of off the top of my head is https://mangadex.org/title/4765/kashimashi-girl-meets-girl
Some nuanced arguments could be had over whether it makes a difference that both were boys originally (indeed no doubt there's someone out there who would even take a third option and claim this is shounen-ai!), but, honestly, I don't know that those arguments are worth having. In practice, I think most people who would be interested in a gender-bent GL of
some sort would still be interested in this.