Oh, I like this question. You see Gofushi reversed age gap is not my favorite, but it is quite entertaining and I enjoy it a lot. Their dynamics change a bit in these cases, both in the gender change or change of powers, for example; The power dynamics, in how each of them would react and act in different ways to the other.

It's all the more interesting to watch and read.

My headcanons? Well, I still think that Satoru is a spoiled brat who wants all the attention on him. Megumi might not be as permissive in some aspects with the child as she is being the older man.

I'm really intrigued by these kinds of changes (although the canon is still my favorite.) My mind is always living in the "what if" etc. etc.

What are your thoughts on this?

Personally, I always get a little sidetracked and philosophical LOL.