Disappointing I had expected a development where each character would be thoroughly savored one by one, but in reality, it only involved half-hearted touching, and the immersion in the story fell short. Particularly in Meru-chan's part, it was disappointing that there were no missionary position scenes at all. If they were going to focus on individuals individually, I would have wanted more intense depictions, like carefully administering treatment (whether that expression is appropriate or not) to each person.
Good work! Best result ever! Even including past works, this is an irresistible masterpiece for nipple licking enthusiasts. Chapter 1 honestly didn't really click for me, so you might skip it, but Chapter 2 is amazing. In the scene where a friend is being penetrated partway through, she keeps licking my left nipple the whole time. And she makes eye contact too! It's the longest I've ever seen outside of specialized works, and I'm really glad I bought it on sale. Sure, there are some unnecessary parts, but if you love "left nipple licking," this is a work you absolutely won't regret buying.
Since there are two of you here, after all... The scenario of keeping voices down is well-executed, and the facial expressions are excellent. However, in scenes where they should be whispering to avoid being caught by a best friend, they speak at conversational volume, creating an odd sense that "they'd be noticed much sooner" for both parties.
Also, the setup has each person progressing through their play separated by a partition, but I wish we could have seen the other side's situation. Unlike a VR work with a single actress suppressing her voice, this one features two performers, yet we only see feet or they're off-screen entirely, with main stretches where we just hear occasional voices—that's disappointing.
The partition is only removed at the moment of the threesome, so if there were scenes midway where only their faces were visible, allowing them to exchange looks like "What's wrong?" or "So she's getting it too," the transition to the threesome might have felt more natural (though the partition effect might be tricky given VR's nature). A magic mirror would feel unnatural in this scenario, and having only one side visible was interesting, I suppose.
Even if they vaguely understand what's happening to each other before the partition is removed, the flow to the threesome itself isn't unnatural. However, considering she was refusing creampies right up until then, accepting them just because "I'm still horny" feels a bit off.
It's not bad that both end up enthusiastically starting, but as an amateur, I think it might have been better if one was a bit hesitant, swept away by the pleasure of the massage, and then got caught up in her best friend's apparent enjoyment at the threesome timing.