Believe it or not, after so much study I think I might be positive about this. This artist may actually be Hakaider03.
http://www.theprocess.cc/forum/showthread.php?t=401
Though I am not entirely sure. It is kinda hard because of the medium and the fact that Hakaider's art was for the most part fairly innocent and delt with a lot of TG. So far this artist has not included any of that. But the way the characters are drawn or the sweat/liquid designs are very similar.
Though weither it be him/her or not, still this artist is producing some pretty sweet TF art.