Kino is GAR, plus, her stolen identity is that of a mans. Also, she doesn't go around being overly female. If her gender was never ever revealed throughout the show, /a/ explode into flames over wether he was a delicious shota, or if she was a hot DFC loli
Lack of a penis does not disqualify Kino from being GAR, other than biologically, she is not female. Or at least, doesn't exhibit any of the negatives typical associated with being female.