While the color of her torso, including the boobs, is slightly different from her face’s skin tone, I am still marking that as an underboob (it doesn’t have to be skin to count). This chest design is pretty damn egregious, no matter how much lore would justify it with her not being human.
Needless to say, anyone familiar with how Megaman characters look knows there are no male equivalents to whatever the hell is happening to Layer’s breasts.
Also, no, designers, you weren’t clever by giving her panties and weird pant legs that do not actually connect to form real bottom outfit. It’s just gross.