This comic can be read in two ways. One problematic, and one unproblematic. And I fear many people will read this in the problematic way.
You see, trans* issues are not handled very delicately in media, and people are a bit confused about the terminology, and the way I initially read this, was that the woman is meant to be a trans woman, and the man is supposed to be a trans man. I don’t know if this is the cartoonist’s intent, but I’m sure many people will read it that way. Which will further the idea of misgendering trans* individuals to their birth sex.
The better reading of this is, that the blond haired person identifies as male, and the short haired one identifies female. This however is not very clear from the text itself.