Despite what the anime itself says "it is a romcom between an old man and a former old man" this is a story that explores the pent-up feelings in friendships regarding different upbringing, shared experiences and lifelong friendship. The "romance" comes from things like the fact that one is turned into a "capable of charming anyone" girl.
It stays rather light with its drama and goes more for comedy than anything else. For me it kinda lost steam around late mid-season, but I would not be against a second season.
Recommended for people that want a decent comedy isekai with a different spin on the main characters' relationship, but it goes without saying that if you don't like gender bending liking dudes, this is not for you.