This third episode of Tsuma Netori contains a lot of similar scenes and themes found in the first and second episodes. For one, Ikumi is bound in the same pose as she was in Episode 1 with similar angle shots found in Episode 2. Musk and scents, and of course enema remains a focus in the series, but as much as these are themes I highly enjoy, it feels repetitive after watching the first two episodes.
It was nice to see Makoto, thanks to the artstyle, but I was disappointed with Ikumi and Makoto's lesbian encounter together, and feel that the scene could be much better. And that Ikumi's husband has not fully found out about his wife's mindbreak by now is dragging the series down with too much repetition of the feelings you get from the first two episodes.
It's still a good watch to enjoy, but this episode suffers from the "Godfather effect", where most movie series seem to go through - the first is good, the second better, and the third lackluster.