dannit, I'm not sure what you're getting at here: there are plenty of anime series with characters that cross-dress (Fushigi Yuugi - Nuriko comes immediately to mind) or characters who are difficult to distinguish as to gender. Naruto, however, has neither of these. This gender issue is generally a reflection of Japanese culture, which is much more lax about homosexuality on television and the media than America.

However, if you're referring to girls cosplaying as male characters, then I would assume attractiveness would be relative to that actual girl's level of attractiveness.

Either way, unless we can turn this discussion to something a little more intellectual and less "oh my god" I don't think it contributes anything to the forum and it's likely to get locked.