I started this because it was so highly rated... But it feels like most of the people hailing it as a masterpiece seems to do so because of the rarity of a taboo topic treated somewhat maturely in manga. Maybe I would have had the same fascination if I was 12 and discovering "mature" mangas...
But looking at it more objectively, Koi Kaze is a disappointment. What is it trying to do? It's not making you think, because the actions of the characters are never contextualised: why is a 30 y.o man acting like a rebellious teenager? Is it because he's lived somewhat emotionally sheltered? A trauma from his past? A personality repressed too long by society's crushing norms? We don't know, and nothing in his environment or the storytelling hints at anything but him being someone who tends to hide his feelings. Which is clearly not enough to justify acting on incestuous feelings. Harboring them is fine, no one can control one's feelings. But I expect an explanation as to why he acts on them.
What about the consequences of their love then? Sometimes internal motivations are not the focus, and the interest of the story resides in seeing how the world reacts to the initial push. But the author tells us nothing about that. At best a little scolding from a work friend who ends up acting normally after being angry. The main couple lives in a world without friction, where it's just a matter of "being true to you feelings" and everything works out (with a little lie here and there). Nothing to see here!
OK, so maybe the manga doesn't try to tell anything and is just an aesthetic exploration of a simple story. A sort of "In the Mood for Love", but with incest. Here again, this is a disappointment. The art is average, the panelling is uninspired, the story is structured linearly, without any surprise. I can see someone like Oshimi Shuzo pulling off a story like that purely on the strength of his visual storytelling. But here again, Koi Kaze is a disappointment.
What does that leave us with then? A story about a sensitive topic treated in a disappointing way. It could be worse, but that does not make it good. It's at best harmless. Too bad.