Solid little opening story to a more fluffy, but still action oriented dual setting Isekai + real world story. This really is a shared setting more than anything I've read yet in the LN genre, the main character moving between worlds when he goes unconscious.
The title character of the Elf is really more of an ally / friend who he has known in the dream world for a long time (he's been going there since he was 5, and he's 20 in the real world now), and they're now starting to really work together on the regular... Until she and he both die in each others arms to a monster. Luckily, our hero's skill allows him to bring back to his world any food and / or people around him when he dies, so Ms Elf gets to go to Japan with him.
I think the Elf is a decent character, but maybe it didn't really explore her life enough yet (we get a vague mention of her guild mates being tough on her because her level is lower than others, I think she mentions nobility too). I'm hoping we see both of their close ones / family in the future (we get a promise of a vacation trip at some point to Kazuhiho's grandfather's countryside home after Ms Elf takes a liking to an anime's picturesque scenery).
Three side characters get really only introduced in this volume: a librarian, a dragon, and a young cat boy beast dude. None of them really get any major play, just really introductory sequences, the dragon probably the most we learn about to get a sense for her worldly importance and personality.
One thing I was struck by was the quality of description elements in scenes. They really try to put you there in the scene. From descriptions of sand, heat, water veins, to descriptions of action elements and fast travel traversal methods. I do think Japan might need a bit more emphasis though. The first scene they see the cherry blossoms, but I didn't really get a breathtaking picture there. There's probably more natural wonder they can find, in addition to some local customs and festival scenes in future volumes... And a beach chapter can always be fun, ha ha.
Ms Elf, Marie, and her male ally Kazuhiho are a great pair. They really play off each other well and care about the other one's well being. Marie in particular attempts to improve her Japanese ability to meet his and tries not to be a burden on him monetarily. In addition, Kazuhiho gives Marie the opportunity to work out what he's thinking sometimes about strategy, and they're on a similar wavelength. Marie and him share a lot of simple interactions you might expect from friends or lovers, just really genuine human contact and comfort, things as simple as brushing back hair, patting their head, falling onto the other's chest, and just generally lazing about. It's nice and comfy.
People always ask about Ecchi content in these types of works, and I don't think this is that bad (I hear some of the insert pictures look racy, but I haven't looked at those to confirm). There's basically 3 racy scenes: Marie waking up in the Earthly world naked in bed, Marie dropping her covers as she turns around to Kazuhiho after starting out the window at Japan that morning, and Marie jumping at Kazuhiho with nothing on as she gets scared out of the bath from an Earthquake. None of these are that bad in terms of description, though the guy has some slightly lecherous thoughts on his mind that pass quickly (just absentminded staring mostly, which he'll conclude by saying he's tempted to do because 'he's a man'). The characters hug each other tight while in pajamas in bed to go to the other world together when they fall asleep.
I'll definitely read more of these. The premium EBook from J-Novel has 3 short stories, so those may be worth it if you want to see more fun interactions between our elf and her Earthly companion. The volume definitely feels incomplete a bit as it just kind of ends, no cliffhanger, but not really a resolution or clear path ahead or even final line to leave us with. It ends on an Interlude in fact, a story that takes place outside of the major otherwoldly events, a simple shopping trip with Marie.