Ryoko and Reira are not the same person, that is for sure. She's an older woman (older than Reira) and someone Shin sleeps around with often in his little prostitution business. Also seems like she's the one who sort of taught him the ropes?
They have similar hairstyles so from certain angles, she looks like Reira to Shin (which showed his growing attachment to Reira, really). Her co-workers also comment on her looking a bit like Reira.
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