I think the comedy is REALLY good, and the relationship between Nagataro and "Senpai" isn't forced like romance animes. But, one thing that does catch me off guard is the fact that this feels more like a guilty pleasure anime if anything. It feels almost illegal to watch, because they are all highschoolers and Nagataro REALLY loves to tease him about being a perv/closeted perv/creepy.
But, it's the first romance anime that I feel like the romance isn't forced. It's just a bully that ends up liking the victim.
I wouldn't say it's TOP TIER anime as a whole, but for romance? It's definitely up there. Its unfair to compare it to other animes like Bleach, One Piece, Dragon Ball, or any typical shonen.
Overall? It's a 8.5/10 for me.