
No, they are not the same. In the raws, chapter 23, the seme is talking about his high school days or his first love. At the age of 15, he grew so tall that he was insecure because of all the staring the kids did. Due to this, he never really made any friends. That is until he met his first love, who was a girl in his class. They only had remained friends, despite his effort to get close to her. But he noticed she liked cosplay, even though he didn’t quite understand it himself. When they had agreed to go to some kind of venue, he showed up in cosplay, thus starting his journey to eventually cross dressing. His showing up dress up like that actually had a different effect. Lol poor guy. But no, the seme and the uke’s first love/friend are two different people.

WOW! Was his best friend being bullied or was he being raped? Also, his best friend’s boyfriend is such a shitty person. Even if he can’t do anything to help, he should at least console him so he doesn't feel so alone. I’m so sad that he died cos I was at least hoping that they would meet someday in the story and he could apologize to him.
Spoiler
Did the first love.....die? like commit sue of side?