This manga is what happens when magakas don't think their stories through at all. Something possibly interesting is given almost no direction, and then dropped because the mangaka realizes they don't know what to do with the result.
Tsukumo Happy Soul was written by Oiwa Kenji, the mangaka responsible for the manga Goth and Welcome to the NHK. You would think this would make Tsukumo Happy Soul an above average read, since NHK was so stellar. However, the thing that most readers won't know, Oiwa Kenji merely adapted Goth and NHK from their source material. Where as Tsukumo Happy Soul was his first (to my knowledge)
As the reader gets further into this manga, it becomes clear that it is meandering about, throwing new plot points at the reader like crazy for no real reason. There is an interesting speech at the beginning of chapter 3 that seems like the manga should have maybe started there, but it ends soon after anyways. Sometimes that's how mangakas work. They make random comedy stuff. Azumanga for one.
The reason this is so disappointing is because when you read the mangaka's notes at the end of each chapter, he admits that he got bored of the story and couldn't decide what to write about, so he just went for the "eroero" effect and then dropped it because he couldn't figure out what to do with it. That is just lazy.
The characters themselves aren't even really that interesting. The main female has no defining personality except yelling at the main male, and the side characters are totally uninspired. No one gets any kind of development here.
On top of all of that, the art is pretty poor quality. It's very rough, and there isn't much detail to be found anywhere. It's like the artist just decided that the manga was so half assed that he could just half ass his art too.
Mostly due to how lazily put together this manga was, and how uninspired the characters and art are, I give this a 4. The only reason it isn't lower is because of the interesting speech at the beginning of chapter 3. Feel free to read that if you like, it's food for thought. Otherwise, just skip this. Even though it's only 4 chapters it's not worth even that.