Not really. this is more like a sequal (to their relationship).
I like how the artist leaves it to the readers imagination as to how they got into each other, but there is a sorta answare/prequal to it (euqally as hot) where they had their "first time" after watching some gay porn and trying it out when they were still highschoolers.
And another sequal to this here where there is no p*rn but rather interaction/plot which then again leaves the reader to imagine things. That one works even better because of THIS manga here, where there is enough context, that we know how steamy their session went.
I like how the artist makes this all feel very natural as in they are twin bros, they dont need a great build up, butterflys etc. cuz they already are pretty good brothers.
They just got curious enough to try it and now they are connected on a whole other level, that to them still feels natural/comforting. They also are aware that others cant find out. But bcuz of their bond as twins they also dont make a big deal out of it. Its nore like fun, pleasure within a comfort zone (that being with your literall twin and not a stranger you need to be carefull with to not hurt their feelings, needing to arrange a meeting at each others place, behaving/mannerisms etc etc)
Though out here there is one manga that takes the opposite approch (not hq!! related) that is totally twisted but also realistic, sad and discontinued unfortunatelly. (The author probably realised they wrote something to huge/challenging and cant finish hahaha)
there is another story for this one ,this is just porn without plot