there are suddenly so many comments about the lame ass switch extra chapter, i was sure it...

BL world utterly lacks of switch content that we'd grasp at ANYTHING

I get what youre saying but looking at the tags, this is NOT a smut manga. It leans towards a romance, so obviously the plot doesn't revolve around "satisfying" anyone's horns fantasy. It was used as a plot-device to show exactly how much Ryouma could love Izumi, since there could be doubts about Izumi's gender in the future. This kind of wraps everything up by showing the depths of his love for Izumi in a more tangible way-- Izumi showed it in physical form by jumping off of a cliff to chase a falling Ryouma, even if he didn't remember Izumi. Even if Ryouma says all those loving words and learns how to edit manga, its still a concept and not physical. "Taking dick" was a symbol to show how he loves Izumi, no matter what. (This paragraph handles comment 1) and as for comment 2, the entire idea of Izumi's character is that when hes even naked, men don't see him as a man. It would erase the whole idea that he would be large and packing.

For the 3rd comment, it was explored more in the plot itself (maybe the writer expressed themselves differently in the afterwords, i lowk forgot it), but the idea behind this is the fact that he wanted to be the one to "hold" Ryouma. He wanted to be able to lose BOTH of his virginity to the man he loves. Izumi thought of it as a deeper way to love, not as an actual sexual fantasy, even referring to it as loving Ryouma entirely. This work of fiction is definitely not supposed to be for smut but rather exploring sexuality.