Oh, Freedom is a story written by Hiwaru Kibi. It ran in Issue 51 at http://s2b2.livejournal.com/290525.html, and is mirrored at http://www.shousetsubangbang.com/mirror/oh-freedom.
A merman and his boyfriend go for a morning swim.
If you know anything about http://www.wetanz.com/a-mermaid-s-tale/, then the inspiration for this story was probably pretty obvious by the end. If you don't, though, you should go read about the time the folk who did all the special Lord of the Rings practical effects made a functional mermaid tail.