1) Minor nitpick, but gender is technically already 100% cultural roles rather then physical sex. That's what gender IS. I think it should be rephrased to "Further complicating the matter, tanuki do have different gender identities, selected by the tanuki when they become older and decide which role they want when rearing children."

2) Why do they swap genders so often? I am not saying that's a bad decision, but I don't think you can have a society with expectations of random gender changes without some explanation. Through I think tanuki should also change genders to prank other races. That's more of their mythos then their 'purse'!

3) I thought the beastfolk of the Aurian empire were already pretty animal-like. I...Don't really think most of us have a good idea what an androgynous male tanuki would look like in real life, let alone a humanoid version. Also, did you approve of them being chubbier or fluffier then most other races to give them a rotund appearance?