Both are foxes. You can see the telltale signs when he’s telling his story. The first being how he wasn’t surprised that the fox turned into a human being in the forest. He wasn’t shocked because he himself was a fox too, such a thing wasn’t strange to him. The second was how he said he instinctively wanted to mate with him, referring to the fox as mate numerous times. Humans don’t usually say this, that’s more inclined to animals. He being an animal spirit could of cause use “mate” without it being out of character. We even see both of them in their fox forms when the customer goes back to the bar and finds them having sex :)
are they both fox or only the uke? got confused in the ending hehe, sorry