I was immediately reminded of Hakaider03 when I saw this art. The basic artistic style seemed strikingly similar down to the blushing and sweating even.
However, the content is so different that it is hard to believe it's the same person. Between moving from innocent TG and transformation (he didn't even draw nipples before) to very graphic transformations, it seems like a stretch. There's also the matter that Hakaider03 always colored his work.
On the other hand, the last time I actually saw Hakaider post anything (having been a regular visitor of a oekaki board he posted much of his TG work on) was nearly 2 years ago, leaving a lot of time for him to change what kind of content he drew.
Of course, the similarity of style could just be a coincidence.
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