"Boku no Futatsu no Tsubasa" is an ecchi comedy manga that really feels more like fan service for people who enjoy gender bending stories. I don't feel any need to criticize the themes, but I will say that in many cases the characters come off quite shallow. For instance, wile I certainly expect teenagers to be obsessed with sex, neither of the two main leads seem to have any sort of emotional baggage that goes along with these feelings and that alone feels very unnatural.

The plot line itself is fairly nonsensical - starting off as "slice of life" comedy, but then changing about half way through the series to a sci-fi conspiracy that never really seems credible and the ending is perfunctory and only perhaps modestly satisfying.

That being said, this is not a terrible manga. It's merely not very good. If you're a fan of gender bent/futanari type stories, then you might get some extra mileage out of the subject mater here, but for other people there isn't really much here to see that you can't get elsewhere and honestly done better.