So this is a typical sexual explicit manga done in a movie...
That's how some woman fantasize about guy relationships.

The ingredients are, a straight porn actor turning gay, a close-in person who has a trauma after the death of his mother, because his Dad told him he was gay, but loved his mother and he is the fruit of their love. And of course that dad has a younger partner. ?

The dynamics between the dad and his partner was the most interesting part of the movie. I could have lived without most of the explicit scenes except those story relevant. This is a low budget production, so there are only six people in this movie. So for example the bar feels very steril because most of the time it's empty, except when a makeup artist for Towa goes there.

The story is simple and of course pure fantasy. There is no drama except when the jelaousy kicks in, they break up, but of course the get together again because... fantasy. It does not really makev sense that Towa disappears for some time and reappears later one, especially because they never talked about their feelings and Takato never mentions that he does not like Towa working as a porn actor. It was an afterthought in the end of the movie but it felt shallow.

If you like such movies/series good for you, but for me, it was a waste of time. Half the time it's NC scenes and the other half is ok-ish. I'm more or less offended because such is not gay life and it should not be depicted like this. Bad enough that most mangas are like this, but it sells. It also shows the double standard in japanese society, it's ok to love yaoi manga, but the son should never turn gay. They did not even try to improve the manga by giving the characters and the story much more depth which could have been done and many series still do. So for me, it's a disappointing movie without substance.