2020 Edit: The original second to last panel had her saying "I'm someone's daughter". That line was chosen because it's something I'd heard said in similar context, but I've never been fond of it. I feel "I'm a person" is more reflective of Elliot's character, and is just better in general.
Does it still count as fan service if it's accompanied by an immediate guilt trip? I suppose that depends on whether the guilt trip lands, so I suppose this does count as fan service. That said, we're peering into the mind of a teenage male deliberately trying to picture sexy women, so it's actually pretty restrained.
For those of you who aren't obsessively keeping track of everything and are reading this commentary in an effort to sort out the context of this comic, this is a follow up to Grace's advice. Clearly, Grace has underestimated the power of SHAME.
What's interesting and totally not a plot hole at all how dare you suggest it is that Elliot's posed as a girl in front of the mirror before. The reason this is totally not a plot hole at all and how dare you suggest it is because that comic was pre-Ellen and he had less reason to feel conflicted about it, so THERE.
Have you ever noticed capitalizing words adds EMPHASIS?
Anyway, given some of Grace's past behavior, I actually considered having Grace only being covered up by the protesting Tedd, but I concluded this was already pretty risque and Elliot was planning to morph clothes as part of his efforts anyway, so compromise via bikini Grace.
Sarah's outfit (well, the jacket) is from Elliot's super hero fantasies, while the rest of the outfits should be pretty self explanatory. Nanase's outfit doesn't exactly match her standard martial arts outfit, but the contrast didn't work well for this image so I modified it a bit.