Wow.
I can appreciate something like Murcielago because Kuroko being a pedophile is just par for the course-the whole basis of the manga is that she's Actually The Worst, and the humor is derived from how depraved she is.
I can appreciate something like Yuzumori-san since that addressed the age gap to a degree and doesn't make excuses. The last chapter more or less says "Hey yeah this worked out and is romanticized but for real don't do this irl because that's really fucked up and this is fiction".
I can appreciate something like Tsubakuma because it plays soft and loose with it. Is she actually sexually into the loli, or is she just in cuteness overload or have her motherly instincts like in overdrive. Even then, it's questionable as hell, but the humor is derived from things besides "haha look at her being horny" or anything.
This, however, is literally pedophilia. She's literally gloating about how she's an elementary school teacher and could do whatever she wanted to these kids, and we're supposed to laugh? What the actual fuck, my dudes.