Both MCs were from a modernized world and died at the young age of 18. They were then reincarnated together with the same memories and maturity, and turned into newborn babies, but unfortunately was abused every day by their own mother. I wondered how the author was going to go about it. Despite having a developed brain, they were limited in what they could've done.
They were trapped in this tiny and small body, unable to defend themselves. And yet, they were mentally capable enough to know that what's happening isn't right, and how much of a dynamic it was to be treated as such despite knowing that they were being abused, as a child even. What's also an extremely nice take is that they'll still have some form of PTSD. Unlike the other stories where the child with a 20 year old brain would just all of a sudden be fine with getting abused, this story shows the reality of things, that depending on what kind of environment and luck you'd have, it wouldn't matter much even if you were old enough to understand the situation.
And not only that, I'm assuming both of them had a relatively decent and healthy environment in their previous life. They were treated like any child would've been, and lived in a normal modernized world. To die young, and to live and endure that life all over again, but instead they're being abused, it must've been quite a slap in the face.