
Based on the ending alone the boy really is his dog's spirit. The name Ryo was simply dropped to have those two guys continue their conversation instead of silently walking away.
Manga authors drop subtle or very obvious hints in case the person is just acting the part of the pet, deceased person, etc..
It can take a while to develope an eye for these hints, but you'll get there after a few years of reading stories like this. ^^

Well, there was that one manga where it actually was a boy pretending to be a dead dog to get in this guy's pants... I can't remember the name though.
......that hot guy isn't his dog reincarnated??? I always get suspicious when people start throwing random names in stories like this, because notice when those guys try to invite him to a party and he refuses, they said "What about Ryo". Is this Ryo the one pretending to be his dog??? Maybe he has watched him for a long time and using this chance to be with him.
This is a theory. It may be completely out of the ball park but this is what happens when I have read too much yaoi
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