I don't really like this, it doesn't seem to take anything seriously, rather than a trans girl having a lesbian experience, it seems like a man dressed as a girl breaking into the yuri world what the author tried to portray. The whole "deceiving" element is what makes it feel fetishist, as the mc doesn't perceive themselves as a girl, not even a trans girl. It doesn't take any matter seriously, not the transgender thing, not the lesbian thing, nothing.
After all, the mc before dying liked the game because it was girl on girl. If he went to the game and still perceives himself as a man, doesn't that break the entire point of it? Even if they're on "denial" about actually being trans doesn't matter, as that doesn't seem to be the author focus at all. All in all, I'll give this a few more chances but this doesn't even seem like "Yuri" to me