Reviewing v0.2.4
In terms of gameplay there is nothing.
This is just a clicker game, and not even a fast clicker one. At the start, after putting your whore in place, you only click on clients and do that for a while until a "round" is over, then you do it again. Once you managed to buy another room and hire another whore, it all gets so exciting, because now, you have to click a room and then, click a client! And that's how much "gameplay" you will ever get, with the occasional upgrade purchase.
The lewd is just as bad.
The animations are with sprites and you can hardly see anything. There are a few positions you can unlock with money, but nothing great.
After a long time, you can unlock some full screen arts but it's all dull. And there is a couple of in-game cutscenes too, that look a bit more promising but ultimately are still just a single loop with nothing great. Those happen from level 2 where you can call the whores to your office between rounds and ask them to perform on you (no full sex yet, probably future release).
All in all a big nothing that brings nothing to the table.
The only way to have any enjoyment out of this, is if the thought of pretending to manage a whorehouse gets you off on its own. If that alone is enough for you, you can play this. But even then, I'm sure there's other management games more deserving of your time.
Pass.