Thankfully, the discrepancy inherent between personal taste and public standard is pretty easy to discern; otherwise, Toots La Femme would have received a rating that might well mislead an unsuspecting customer.
Yes, there is an appeal here, as hapless, whiny masseuse Reagan gets girlified by Mistress Jennifer to help him snare potential clients wanting a woman and a hand job. But even the poor-man's-John-Waters quality that stains this video like cat pee (Reagan's shaving ordeal is reduced to one half-hearted razor-stroke up his exceptionally hairy gam, and this is evident, later, under his nylons) isn't universal enough to merit the star-and-a-half more it would pack in a solipsistic universe.
You know what you like. Take a trial run with this puppy: If the patchy production values, painful acting and strained eroticism don't tweak your libido (or your funny bone), well then, you were warned. The rest of you know where to send your thank-yous.