This has zero man on man sex and really should lose the gay tag. MC is a male that turned into a female in a dream like state to service men does not make it gay. A man that has transitioned into a female is trans, not gay. He is called a woman, has tits, and a vagina. MC is now officially a she, so no gay content at all.
Calling it gay is like combining the gay and lesbian tag just because both is homosexual content. Obviously the two are vastly different, just like trans and gay are vastly different.