Not sure if it should have netorare or netorase tags or even neither... at the very least I think it should have a weak netorare tag because it's just a service providing a make believe "netorare" experience, the girl being just an employee.
The dynamics of the people involved are too convoluted to find this hot. The premise has been used before but I feel like it only really works if MC-kun is more fleshed out as a character and we're shown his thought process on how he views the girl. This short-form is essentially a step removed from drawing a monitor playing internet porn. Her design is great though, hope we see more of her.
I like ntr because I find women succumbing to a forbidden pleasure hot. This is none of that. This is just a prostitute having sex with a man while another one watches. Whats the point