Seeing as how it's acceptable to review porn on this godforsaken website, here are my thoughts.
The animation quite sucks (not that there's much of it). I guess the character designs were alright, but it's hard to really count that as a positive when the piss-poor animation is taken into account.
A man introduces his son to a hot lady. The son is told that this lady will be his new mother. TL;DR he fucks his new mom and impregnates her. I bet dad is thrilled. Uhh the story was pretty contrived and dumb, but it's a porn story so that hardly matters.
It's jerk-off material so whatever.