Edge online has posted a piece on the nature of Lara Croft's gender today. It's largely a safe, measured piece that draws on sound bites of five female industry somebodies. There aren't really any conclusions drawn in this - unless you count the closing quote as the conclusion - I believe this article sits firmly on the fence. It also doesn't really touch upon the gender qualities of the game, or gameplay, just the character.
If this sort of thing interests you, you can find it here.