.......... Kirino would be an entirely level of only tsun for a long time if my memory serves me right sooooo she's on a whole tsun without dere.
The light novel is shown in Kyousuke's perspective so he can only say that his sister always hate him and again his sister always hate him. He always think like that and I don't know why. Then they start with a cold relationship from the get go without explanation but probably the original material doesn't explain that one yet so leave it be.
I don't see kyousuke acting dere at all -_- or I'm blind *-* \^-^/
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