Outside of the ending, it is mostly a normal crossdressing manga where the protagonist thinks the crossdresser is extremely cute but doesn't want to admit it. This is also true of manga where the crossdresser character is more accurately described as a trans woman but nobody in the manga seems to have ever heard of trans people. If Boy Skirt did not have the ending it did, it would be an OK if unoriginal guy falls for crossdresser manga.
Usually in this sort of manga, the protagonist realizes they romantically love the crossdresser regardless of gender or decide they are too sexually incompatible to be romantic partners. This manga takes a much worst third option that is much more frustrating than either of those two options despite being pretty similar to both them. The outcome does not feel like a natural development and goes against the developments in the rest of the story.
