The artist's comment on the image seems to say something about omitting the tags on this particular image, and given his tendency to draw Souji a bit less-than-straight I think this is an obvious genderswap.

Too much and loss of a genderswap, but i like it XD

Artist Comments
2009年10月02日 02:18 　[ R-18 ]
にょたセンセ
できごころで　あえてタグは入れてません