Honestly I think it's so much funnier if Haruyama is totally straight but such a good friend that he treats his boy's crush on him seriously and is willing to humor him up to a point. That the blush isn't Haruyama being attracted to Makita, but Haruyama persisting through his discomfort on the mistaken assumption that his bestie swings that way.
If the punchline to all this is seriously just "look at this homo, lol" then fucking yikes.