I think the content is 100% for men/boys as well.
You might have a point but MC here is a girl. She is in love with a creep (look at any girls manga, their male of choice are not rarely some sort heavy autists, super stoic or outright predatory), he is quite a bit higher than her (in male oriented manga girls are usually a bit lower or the same height).
I might be wrong too, but i base it of from the pattern and authors gender. (She might just bad at targeting her audience.
Sadly i do not know for sure, since i've been actually pursued by younger girls (one being 16, damn nightmare to deal with) and know for a fact unless you have predatory tendencies or are an a hole those types of relationship are simply pain the arse. (Excluding option would, if you had to bond through some gruesome and tough stuff in live and due to bonding formed feelings)
Actually the opposite is also true with regards to age, i actually like (liked) women older than me but in reality it's such a pain to deal with condescending attitude, she knows better, she has more experience, i know nothing and etc. (At some point you will hear this, some though will hear it constantly). She has more "experience" is basically a myth, while "techniques" can improve some things it mostly depends on her true "desire" towards you, release of chemicals can substantially improve intimate scene and experience seems like that poor family member without a leg compared to mutual desire and willingness.
My point is at some point those wish fulfillments go as off point or full of half truths that it actually damages readers perception of the world.