The synopsis does point out that there is the incorporation of "Heisei Estheticism", however, this entire one-shot is the literal embodiment of "Heisei Estheticism".
It's basically the Aestheticism art style but uses characters from the Heisei era. For some reason, a ton of bondage, death, and other grotesque stuff imposed on love is to be found within the art style too. Whether that is due to Heisei era or Aestheticism is something I will never know (I just searched this info now).
This one-shot firstly looked very detailed and I can see where the engagement into Heisei Estheticism from some can come from. It not only looks incredible but it conveys itself very well other than just blood and death. It's almost poetic.
Otherwise, there is nothing about the story that I would praise about this, it is just some entity out of r/cursedimages rambling about how kinks he has for expired humans or something similar.
I would give this a read for anyone looking for what exactly Heisei Estheticism is on a more detailed level if you want to dive into that realm. Yamamoto Takato is a painter rather than a mangaka, so I would suggest looking towards the ideas he has published rather than taking this as everything about Heisei Estheticism.
6/10. Getting an understanding of an idea.