I think the implications of NTR are worse, especially when sexual conversion shares an overlap with NTR, and that's the impression I personally got here. Maybe it's not that serious or going that route, but it immediately gave me a yuck impression when I read it because NTR comes with a reputation.
Look, I don't mean to make you feel like you have to defend your preferences or anything and I'm sorry if I did. But there is a big difference between "I dislike sexual conversion" and "I got a yuck impression because NTR comes with a reputation." I agree there are some sexual conversion implications to this work, but those aren't because it uses the word 'NTR,' it's because of things like the aforementioned "Even if your heart says no... I'll make your body unable to live without me!!" But people aren't talking about that, people are talking about NTR because they've developed a disgust reaction to that one word.
I admit I am partially frustrated because I've seen over and over in different manga communities that whenever a work brings up NTR, regardless of context, legions of people post about how much they hate it and how awful it is and I've just grown tired of it lol. This is a stupid ecchi comedy manga that's very clearly going to be about the moron protagonist trying to seduce her childhood friend by copying hentai tropes and we've spent 4+ pages arguing over the fact that the word 'NTR' shows up on it. I just think it's a little disproportionate, you know?
I think it at the very least allows me to make a good educated guess about what comes next, considering it's the literal conclusion of the whole first chapter.
We can conclude what'll come next is the protagonist trying to seduce her childhood friend, since that's what she's saying she'll do. That's literally all that she means when she says 'NTR.' You can speculate about why the author chose to use that word (even though I think it's clearly just meant to be a dumb joke) but the actual meaning of what she's saying is "I'm going to seduce my friend into loving me."
I don't see why people should stop themselves from leaving negative comments.
You're of course free to, just as I'm free to think people's criticisms are bad :p
Edit: To put it another way, I feel like a lot of people aren't actually criticizing the manga itself, they're criticizing the concept of 'NTR' they have in their heads and projecting it onto the manga. I don't think that's valid criticism. Dislike the manga all you like, there's plenty to dislike about it (the boobs are ridiculously huge, the characters are dumb, the plot is absurd, etc), but dislike it for what it's actually doing!
You have your views + opinions and I have mine. It feels like a lot of this discussion is coming down to semantics and we're talking ourselves in circles because we're not going to agree. That's fine, I'm happy to agree to disagree and move on. I wish you well and a pleasant day/evening.