They still live, sleep, bathe, eat together. Subaru says "sorry for taking Akane away" to her little brother. History would call them good friends and roommates.

I think enough of it comes across as Subaru learning her new femininity through Akane that it avoids feeling like the changes are just gender magic. The dynamic shift of things expected of Subaru as the boyfriend to Akane acting on her greater experience of being a woman is neat and helps the framing of them navigating a new relationship dynamic stay in focus. Flawed but earnest.

is that napoleon without his horse

The chapters haven't been strictly linear in time, and the passage of time between most chapters is unclear. So we have minimum ages rather than current.

Shocked Sakura looks like a cat experiencing every emotion at once.

Bigger Sakura theory, the superior yuri version of Bigger Luke.

The proportions and haze make it feel like a memory, though I'm sure it's a shower scene