So Foggy is still kind of pissed at Matt for being Daredevil (the kind of pissed you get at someone who you love dearly who is doing something very stupid and self-distructive).

Things are "fine," except for the lingering anger under the surface that they've tried to sweep under the carpet in hopes of moving forward. But then something little happens it sets off a heated argument that ends in Foggy kissing Matt. Like, pushed up against the wall, pouring your soul into the kiss, I-can't-stand-the-thought-of-losing-you kind of kiss.

And Matt.... is really straight. Like, really really straight. He loves Foggy like family, but really doesn't think of him or any man that way. He may even think it's "wrong" on a subconscious, can't-undo-years-of-Catholic-taught-homophobia, lizard brain level.

But he does love Foggy, and feels guilty for lying and putting him through hell, and if this is what Foggy wants/needs, well... at least he can give him this.

(I wouldn't mind an eventual happy ending where Matt determines that Foggy being a man isn't as big an issue he thought it was initially, but a shorter angsty self-sacrificing piece would be fine too. Just make sure Foggy blows his mind either way please).