They say the Moon's light is a reflection of the Sun's radiance.

But I think tonight it's a reflection of Ayumu's smile.

You do realize the whole point of fantasy is doing things that aren't possible in real life, right? Sure, if a person wants to medically transition, in reality, then they'll have to go through a long, hard, and imperfect process, but fiction isn't reality and it's pretty easy to understand why someone might want to imagine a world where they don't have to do that.

Also, like ninryu said, not every transperson needs to or wants to medically transition or medically transition to the same extent.

Let's agree to disagree then.
This work is not a fantasy work of a guy wanting to become a girl and magically getting his wish granted and turning into one.
Also if you truly think this author cares or is protrans or anything related to that you are quite naive person.
Most japanese GB authors don't really give a finger about supporting that cause GB works aren't for such kind of audience, they are mostly for fetishizing girl x girl relation with excuse of putting a guy as lead in some form cause such "yuri" is more acceptable to some type of readership cause for japanese it's stil a male x female relation (like in Ayakashi Triangle for comparison or in Onimai).
Only Kashimashi breaks this trope but only cause the lead even as a boy, for brief time we learn about him before the change, basically acts like a girl in it already so it comes natural.
And in this case author feels enormous need to show us him being a guy in previous life and especially that his love for that woman started from before while he was still a guy and not being born after him becoming a woman so it rather still shows us it's heterosexual love than a GL one.
This story could easily work if the lead was a Demon Queen in previous life, but we know why author didn't use such angle cause it would actually make it a yuri/GL title for real than GB romance of what it is in reality than a yuri one.

Well I look forward to seeing you back here after chapter 2 continuing to complain about something you don't like, I guess.

Hmm, it's really cute but I don't know if I like the gender bender. I will see how it goes but I just can't get over it.

For me the gender bender is a reason not to pick it up especially with yuri tag added to it.
I just don't find any allure in reading a story about a guy changed into a girl and ending with a girl, since it's rather a fake yuri approach since in reality the mind is of an original male individual but now in conveniant female body, so basically heterosexual relation than a yuri one.

I'm not saying you're being transphobic, I will say though that I have seen very openly transphobic people use this same line of logic. How someone can't be a girl because they have the mind of a boy, and the other way around. So be careful with that line of thinking.

No offense but for me personally transexual content has nothing to do with gender bender/gender swap type of stories.
Transexual people if they truly want to be of their desired gender they have to take hormones for life and take serious operations to change their body sex than what they were born with, while in gender bending stories the change is pretty much magical stuff, which has nothing to do with actual transition and it's mostly used for comedy purpose, so in a way gender bender stories itself as genre of fiction are transphobic and insulting in that way if you gonna look at it.

This story pretty much in single chapter confirms that approach by making an adult guy self take over 2 years old girl body and live her life as his own now, his stronger mind took over and we have him still thinking with his male mind monologues as narrator through the story about his past and love life and he still identifies as a guy in them.

For me such work is not a GL/yuri work, here we clearly see that the attraction to the woman came before him being changed into a female and it comes from him being a guy before, so hard to call it like that as girls love work if it's a heterosexual one.

That wasn't the Demon Lord taking over a toddler's body. That was the Demon Lord's consciousness "coming back online" and recalling her past life as the Demon Lord, while still building memories as her present self.

And all the "masc pronoun use" all coincide with flashbacks/remembering past events. Every time the MC is thinking/speaking in the "present tense/moment", it's all feminine pronoun usage. That's no different from a transwoman talking about her pre-transition life saying "back then when I(oru)...and now I(watashi)"

So if you do want to nitpick, I suggest ensuring you're actually accurate with the criticisms you cite in the chapter itself.