You've got to admit, it's an incredibly well drawn piece of work, and also very unique. The artists (I forget who) is very talented at putting expressions on people's faces. The wides eyes with their dazed and helpless look, the open mouth, gasping, with the tongue sticking out... Alot of artwork is more centered around what the beast is doing to the girl, but in this, the focus is placed much more on what the girl is thinking and feeling.
The entire piece seems to come alive before one's eyes. For example, The use of the slime trails gives the entire picture a sense of motion and action. Even simple features like the bend in the girl's body near her torso create a friction that implies movement and activity.
The artist has given the impression that the beast is quite large, far larger then the few tenticles that are actually interacting with the girl. With the larger portion of the monster (especially the teeth) being in the background, the drawing becomes very suspenseful, and it's hard not to wonder what is going to happen to Asuka in the next few seconds.
I think one can classify drawings such as these by how much various regions of the subject's body are being hidden from the camera by tentacles. In most works I've seen, a common device is to nearly completely cover the subject's arms and legs with tentacles, so as to reinforce the idea that they are restrained. In my personal opinion, it has come to the point where this device is so commonly used it's just a gimmick. In this picture, the artist has left the vast majority of the girl's body exposed, and only the sexually "charged" regions are involved with the tentacles themselves. It helps put the audiance in more personal touch with the girl, to see more of her in the picture.
By the numbers, there aren't as many physical "tentacle" appendages wrapped around the girl as there are in alot of other drawings, but the artist still manages to convey the feeling that the girl is being "engulfed" by the beast. The penetration of the ear (which I don't personally care for) contributes to this as well. It's remarkable how this is accomplished while still revealing so much of the girl's body. Most images in this genere that I've seen directly depict the tenticular penetration of the genetailia, but in this instance, the artist has only mearly implied it (you can't see very much of the naughty bits in the uncensored version). The polar opposite to this would be not just penetration of the girl's vagina by the tentacles, but using the tentacles as a means of exposing the vagina to the camera.
Also, I've seen a lot of artists put a tentacle in the girl's mouth as well. In this instance, that has been omitted, and the artist has instead decided to have her mouth left open and gasping, reinforcing the viewers knowledge of what the girls is going through in a much more personal sense.
Please, this image is, from an artistic perspective, quite unique, and it's always best to look at what makes something good (for whatever it's worth) before disregarding it as trash.