This isn't even a comedy in the most basic, barebones way. There is no setup and there are no punchlines.
It is structured like and reads no different than a manga about a terrifying serial killer. The drawn imagery is just less graphic and severe.
It's basically Silence of the Lambs in manga format with no dead bodies or blood, much brighter lighting, and the tone of Lucky Star.
Less Graphic + Less Moody =/= Comedy. It's still Silence of the Lambs and it's still fucking disturbing.
This manga's a pretty good example of someone's brain being so cooked by their own fetishism, they can't think or perceive things clearly anymore.