Tbh, when he had that final orgasm as her, I first thought that it was him that got taken over and absorbed by her. Story itself is a bit middling and isn't as good as Hyoui Lover probably wanted it to be, but I fapped anyways.
Yeah i had the same confusion. Thought his mind got melded with her and trapped in her body. But we see this soul go back ti his body so i think it was Her talking in that dialog. Like if she cooms then his personality changes mix permently. The author paced it weird.