Some of us like porn with plot; some like porn without plot. With porn, especially hentai, plot need not make any real sense, just enough that we can follow. And "Natsuyasumi." hits the mark: boy on summer vacation meets girl, one thing leads to another, girl turns out to be very passable crossdressing boy.
Now, despite the adequacy of the plot, Yuu and Natsuki aren't so well characterized (or perhaps it merely went over my head). They're just two pretty little boys with raging hormones, likely to make otherwise-secure hetero male (and maybe even homo female) viewers question their sexuality. Probably the only significant character detail
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