One of the gender bender manga is titled trans girl (トランス・ガール), so that lends some pretty solid credence to them being trans. It's clear at least that the author is aware of it.
Thanks for uploading/ I would not classified this as a Yaoi.YET. If this is an outright yaoi, then this is the worst yaoi that I have ever read. Both MCs are annoying as hell. They are not convincing at all whatsoever.