This manga, as expected, continues to be nothing special and anyone expecting genuine "identity" issues to come into play is delusional. This is a romcom about a girl who repeatedly turns down a boy, says she likes girls to get him off her back, and then accepts his advances so long as he's cross-dressing.
If you can't see where this is going, let me spell it out for you: Kouyou will continue cross-dressing while trying to make Ao fall for him, will eventually succeed and then Ao will admit she doesn't hate all men or like girls at all, was just coping and they'll get together.
It's very thinly veiled dykebreaking material where the end goal is the supposed "lesbian" (obviously, we already know she's not. But that's not the point.) succumbing to the inevitable heterosexuality because she just needed The Right Kind of Man™, in this case one who refuses to take no for an answer and will do anything to cross over and stomp on her boundaries.
This isn't to say that this manga is particularly egregious, or that it's "problematic" compared to the large swathes of misogynistic slop that gets pumped out in romcom manga in general, but it's so obviously nothing special either. I can't believe there are people who genuinely expect this to have some introspection on the identity aspect when it's just an excuse to begin with.