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For anyone unfamiliar with what enmeshment and emotional incest entail, here are definitions/signs of both!

Although opinions between some psychologists differ, emotional incest usually comes as a result of extreme enmeshment in a situation where a family member is simultaneously also being isolated from the larger family structure & outside world by their abuser - a dynamic that's present between Krauss and Kinzo and what I'll be discussing further (alongside the effects that Krauss exhibits in adulthood which are usually linked to enmeshment trauma)

Kinzo often forces Krauss to assimilate to his own ideas of misogyny and violence through all sorts of abuse even in adulthood, something that had started in extremely early childhood according to Eva's recounts of her relationship with Krauss + his own character description.

(I don't believe a kindergartener could be so viciously misogynistic out of his own volition to cause Eva to develop such an intense early hatred for him lol).

Through grooming Krauss and therefore inciting tension (and later on alienation) between him and the other family members like this, Kinzo could create a deeper sense of loyalty in Krauss towards him and his wants.

This allegiance later on leads Krauss to similarly trying to (unsuccessfully) groom Eva into the gender roles of the family through more clearly incest-like abuse towards her (note the uses of "we" and "I" in his dialogue towards her in the ep3 flashback along w Eva's naked body when thinking back on his "humiliating" abuse).

Like Eva, Krauss is also constantly shamed by Kinzo all throughout the game for not being able to correctly align with the rigid power and gender dynamics the Ushiromiyas follow.

Krauss's role as the (comparatively to Kinzo) rational, mature caretaker is deeply engrained in his personhood, several characters even point it out as being something that comes naturally to him after a while!

Even when Krauss is actively being abused he has an expectation of still acting as Kinzo's caretaker and emotional defuser for the sakes of the rest of the family. The manga touches on this lightly with its framing of the situation but umistage3 specifically emphasizes this aspect of their relationship with Kinzo's abuse towards Krauss being even more violent and drawn out in Eva's flashback

Kinzo does not treat any of his children as living individuals and instead as dirty reminders of bad times in his life or sometimes, in Krauss's view, just another part of Kinzo's dollhouse controlling life ("This mansion is little more than one of Father's toys"). Krauss is especially dehumanised by Kinzo in his efforts to shape Krauss into the perfect successor, crescendoing in Kinzo's orchestration of the doubly forced marriage with Natsuhi, something done purely with Kinzo's personal business interests in mind.

In many ways, Kinzo's behaviour towards Krauss also often mirrors the elders' abuse of Kinzo in his early life, which Kinzo recounts as making him feel like a doll, puppet etc. devoid of any individual self.

On the effects in adulthood: Children in enmeshed dynamics often grow up to have very little sense of their own identity and self. Krauss's struggles with this can mostly be seen in ep3 & 5 where we're told the majority of his behaviour is motivated by his deep reverence for Kinzo and his want to become the exact same type of "ideal" man, no matter how unsuitable and unachievable it is.

Krauss is also commonly conflated with Kinzo in the memories and feelings of the other family members, again showing how deeply effective Kinzo's grooming and enforcement of the family ideals are on Krauss.

Finally, the incestuous undertones of Kinzo and Krauss's relationship are compounded by the fact that both of them see caretaking, supporting the family patriarch unconditionally and complete submission as traits that an ideal wife should exhibit. Krauss's submission to Kinzo is ever-present. Eva and Shannon both recount multiple instances of seeing Krauss kneeling in seiza while being scolded and beaten by Kinzo, as well as being shown in the portrayal of their relationship throughout ep4.