It's not the first time something like this has been drawn, but yes, it's rare for the male to be given eyes and a face in h-CGs. I'm a little sick of that myself.
A moment has been captured in this picture. Not neccesarily love in this picture, or of intimacy. For all we know these two would dump each other a few minutes after this was taken.
But it sure captures a moment of two people, having sex with equal passion in their eyes. They're feeling each other, sensing each other and in the end nothing really matters. Not a thing is in their mind than the moment, and for hentai that's pretty epic.
Yeah, it implies that this is first-time sex for at least one of the characters. But who is giving up his/her virginity - the boy, or the girl? Maybe both? The girl appears to be less nervous, more poised, and less self-conscious than the boy, so I wonder if she's the more experienced one here.
Either way, they are in the position (female on top, straddling) that is recommended when either partner is a virgin.