Its hard enough finding decent isekai stories in general, but even more-so if looking for a TSF angle. Its either used for cheap fanservice or completely irrelevant in most cases.
IE: The sleepy vampire one he falls into the role effortlessly and its not very relevant. The elf adventurer guild receptionist its again irrelevant. The one where he reincarnates as a nee-san and the imouto has the demonlord in her its w/e. Alice Story she tries telling them she used to be a boy and they literally laugh at her bc of how girly she is, etc.
Of the two I managed to find on Syosetu that took it more seriously, both stopped updating and the one even disappeared off the site entirely. I've been thinking of trying to ask around on 2ch if anyone remembers the story and if they know if it got licensed and changed names and thats why it was deleted?
This picture is all I have. I'd describe the setup as a mixture of SAO nervegear, the gates in Dot Hack, and the Falling Down event of Cyclia=Code: There are safeguards in place so you only play your own character, but apparently there is a workaround if you are blood-related where you hotswap the headsets. Imouto wants to try swapping chars with her older brother. They clear the Minotaurs Labyrinth and instead of a normal gate appearing, a strange colored one appears and all hell breaks loose and the siblings wake up back in the Minotaur boss room with everything being real.
They only have their potion satchels however, so anything in their usual game inventory isn't available. They retained their original skills, but he's stuck as the imouto's dark elf char. Shit gets real and they almost die fighting the Mino boss again and the opening arc is them climbing their way out of the dungeon with no supplies and barely any torches, so half the time they're crawling back in complete darkness. Imouto was a mage so casting spells as him is just fine, but he has a harder time adapting to the small body and the restraints of being a reaper class with a scythe/frontline DPS while being a shrimp.
Unfortunately it had a rather generic title of "Sister Change" so its not easy to Google info.