Reincarnator 'goddess' in the beginning bullies straight guy into being a transgender succubus with huge bazongas after he dies due to comic ramen eating misunderstanding with his friend. MC bargains for a cow, but there are no cows on the other world and the 'goddess' has no idea what they are or how they work, so she makes a super cow that the MC can get milk from instead of eating men's sperm, which succubi are supposed to do to survive.
There are many rape attempts by men, but the cow stops them. Fanservice abounds, sadly, much of it is censored. Apparently it's also not rape if a female character does it. There are a few yuri scenes. The MC is trying to find her friend who may have reincarnated in this world as well. It is heavily implied that maybe she is in love with said friend, despite friend still being a guy and the MC showing absolute disapproval of all male anatomy presented to her, and definite approval of females.
My take is that she loves her old friend, but not sexually or romantically. However, she could have an exception, or have latent bisexual tendencies, I dunno. And I really don't care anymore.
This series does NOT deserve the romance tag. There's no romance going on anywhere around here. It needs a smut tag instead. Also the yuri tag. Everyone and their sister wants to get inside the MC's panties, but so far only girls are allowed the touchy touch without cow related repercussions. The MC also has a magic ability to make men orgasm just by touching them anywhere and fastcasting.
This series is ridiculous. If you're a yuri fan like me, you're likely to be unhappy with the number of men trying to rape the MC and the heavily implied "romance" with the male friend, but you might give this a read for all the girl/girl scenes. If you're one of those weird 'feminizing' fetishists who gets off on a straight guy becoming a girl and then suddenly being attracted to men and losing all attraction to women, you're likely to be dissatisfied with this, as the MC quite clearly still likes women, and while emotionally attracted to her friend, does not seem physically attracted to him at all. I think both types of fans are being jerked around and baited by the mangaka.