I watched today's Episode 1 of "Close Friend Season 3: Soju Bomb". I sacrificed myself and watched it so you don't have to. This should give you a hint as to what I'm about to write ...
It's a Thai-style comedy in Seoul about five very cute Thai boy idols-in-the-making who engage in Korean-style binge drinking (which disgusts me), get completely wasted, and go wild and crazy. So far, there is zero hint that this is now, or will ever be, a BL. I'm not sure why it's on Gagaoolala and why it's tagged as "gay". In fact, I'm not sure why I just watched it. Unless you're into binge-drinking cute boys who get into trouble, so far it's pretty awful. (Note 1: It's mostly young first-time actors. Note 2: While Seasons 1 and 2 are on Viki, Season 3 is on Gaga, which is itself rather odd.)
I'm also not sure why it's called "Close Friend Season 3". There is, so far as I can tell, zero overlap of cast, characters, story or even style. As background for those who didn't see the "prequels" (which aren't really prequels): The first season of "Close Friend" (Viki, 2021) consisted of six completely independent episodes (i.e. BL short stories) ranging from OK to quite good; on the whole, I liked it. "Close Friend Season 2" (Viki, 2022) took two of these episodes and weaved them into a complete BL series, and although reviews were mixed, I liked it even more, especially the way in which it built on the two short stories and thus made these more interesting in retrospect. The final episode of Season 2 ended with an epilogue on the roof of a building in Seoul, intended as a hook into a future third season. So far, I can't see any connection at all to this so-called "Season 3".
Maybe it will get better with future episodes. Maybe there will be a connection to the prequels. Maybe it will become a BL. Fingers crossed ... but I'm not holding my breath.