Normally I find "is this gay?" an exhausting thing to see in MD's comment sections to gender benders. But you know what? This one definitely is gay.
And it seems to say -- so what? This is a meeting of beautiful hearts, the exterior is a secondary concern. Wholesome.
As someone else said, this is the kinda thing that, if not pushes the envelope for the gender bender genre, at least nudges it forward a bit and makes a good case for it as not just being some kind of fetish thing.