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inb4 @Pseudo-Nim

https://ehwiki.org/wiki/gender_morph

Even though the description of the tag gender morph says: "A character's body changes gender from their original one through body transformation", the notes say:
>Notes: For parodies (e.g. female ranma saotome) the change itself does not have to be shown.

Therefore gender morph is applicable in this gallery, since Harley Quinn is canonically female but here she is a male.

Base +24