Not much is released so my opinion may change but all in all... this is awful.
I won't even tackle the "taboo" part of this relationship.
tl;dr - All potential material has been written over giving you only a shallow rendition of what could but shouldn't be.
The most unique part of this relationship is that there is a very significant age gap and that the way these characters met involved 1 character going through various stages of early mental development/maturity while the other character witnessed this growth but goes through completely different life stages. IMO the author glosses over the difficulty that would arise from such a disparity and instead tries to turn this into your average romcom while finding every unrealistic support structure to force this to happen.
1st, there is NO way someone can say that a 10 year old has the maturity necessary for a properly functioning adult so by every means he had to go through various stages of very key childhood development. What "love" he had at 10 years old is by my standards at best a crush because I believe "romantic love" is forged from the development of a relationship through mutual understanding while overcoming obstacles TOGETHER. From what was described (because we essentially SKIP the childhood portion of the story and only fed flashbacks which I'd call the potential "Usagi Drop" chapters) he spent 10 years in a very one-sided relationship with our female lead. These 10 years are VERY crucial to see in the development of the male lead and how he handles it. He carried this crush for all these years and we simply gloss over with just flashbacks on how it has influenced him and the decisions he made. Anybody knows a lot happens from elementary>middle school>high school or we wouldn't have such a rich "slice of life" genre. What would be incredibly unique to this story would be for us to "see" this development and how despite social norms he is wholesomely carrying this crush. Instead we skip over all of that potential material and instead dive straight into fan service scenes (literally before some chapters they put NSFW). I'm not suggesting we spend 100 chapters on this, but at least some dedicated chapters on the challenges he faced in middle school and high school for carrying this crush (because to say it was all smooth sailing is an example of what I'd call an "unrealistic support structure")
2nd, while talking about unrealistic support structures... how is every character ok with this?! Literally, there is no opposition in this story. Only your basic romcom silliness of the 2 leads bumbling around each other but again, glossing over the unique challenges this relationship could potentially create. At best the characters are only faced with 1 challenge which makes this story very linear and extremely shallow. Depth could be shown by how they created this support structure for this relationship but instead... we gloss over all of that and just sprinkle some glitter on it.
I could write a lot more but all in all, this story falls flat. There is no depth in either the characters or the story and all potential material to provide depth has already been written over with cupcakes and rainbows. All of the interactions instead feel forced and extremely uncomfortable. The only excuse you can make for all of these flaws is... because such a relationship based on realism would be quite unhealthy and toxic otherwise. Therefore the only possible way to write such a story is to gloss over all potential problems to create the most nonsensical and self-gratifying fantasy.
If you want romcom cuteness there is much better material nearly anywhere else (or if you want fan service pick up a random shounen)