The ultimate title is no lie! Akari's torment, perfected to the extreme of M, is so complete that it completely seals off any escape. She, who once showed herself accepting all the torment of the ultra-S Mari Rika, now stands in the exact opposite position. The play of making her wear a collar and making her cum with the tip of a shoe, and the verbal torment of making her say things just before cumming, are perfect, and I am amazed at her skill. Furthermore, the bridging direction when transitioning to the next stage, I initially thought it was questionable, but it turned out to be remarkably excellent, making the flow feel natural.
While the beauty of the tormenting side shines, the masochistic Haruna's pained expression of just watching, and her appearance of swallowing urine and squirt, condense everything of an M girl. Haruna looks young due to her delicate features, and her submissiveness stands out even more. The element of SM reversal that I dislike, where everyone wears a strap-on, is still led by the S side, with no compromise to satisfy sexual desire. In this type of work, I often feel something lacking or get deflated before reaching the climax, but this time it built up well until the end, and I got a sense of satisfaction.
If I may be greedy, I would have liked to introduce everyday life here. By adding relationships like colleagues or friends, I think it would add more depth. For example, I'd like to see a scenario where Haruna is changed to a mature woman, reversing the power dynamic, and tormenting Oshima Yuka, who holds a position. With the setting that Tsukasa is a friend of Akari from another department where Yuka used to be, imagining Yuka proudly showing a frightened act of "Long time no see, Yuka-san. I never thought we'd meet like this" would further expand the work.