Jeff didn't know that the magical massage was actually magical. When he paid for his massage and ordered the smooth skin relaxation package with happy ending he didn't realize what he paid for until it was too late. See the magical oils in the massage really bring out your inner beauty and in case of Jeff's case his inner women. The massage was so good he dosed off only to be awoken by a strange feeling of his chest flopping around. He looks down to see a pair of boobs bouncing around. All he could do was stare in shock.