They are not both men, they are a guy and a girl, it's just the author pulling an additional prank on the reader.Bro, what? You see how I just called you bro there? That's how the word is being used in this comic. You're not literally my brother.
Also, I don't understand why this has a genderswap tag. They're both men all the way through. It's only cross-dressing and he's only wearing breast forms.
Whatever helps you get it up, bro.They are not both men, they are a guy and a girl, it's just the author pulling an additional prank on the reader.
Don't worry had to check his orginal concept art for this but the girl at the end says "Uh? Congrats you're still straight." So it seems that he intended that the "guy" was really a girlAt the very end, the femboy friend suddenly gets boobs like a girl. You can see them forming in the last few panels.
Cross-dresser -> FemBoy -> Gets Laid -> Becomes Girl
The second chapter shows they have kids so she was a girl
Because it's not.Why is this not tagged as Boys Love???