The boss couldn't have reincarnated, seeing how he has his phone. And apparently he has admin access to the game source on his phone. He must have been summoned. Perhaps the human side summoned a "hero" and that's what they got.
You know what? That would make so much sense, because he was pushing overtime on our MC to revise the character sheets, probably so he could add them to his harem or make them more appealing to him. It's better than the alternative "jackass who probably doesn't even know how the game works since he never spent any effort working on it suddenly gets reincarnated into the game and also has a big dick superpower for no discernible reason."
this got a really interesting start but the villan looks so boring, it is the classic shit guy that thinks with his dick and use hypnosis because of incompetence, i hope that he won't be the main villan for long because he doesn't deserve it