One theory is that Haruka is the Prince of Uranus, and was engaged to Michiru, the Princess of Neptune, during the Silver Millennium. Since Senshi can only be female, Uranus, originally a male, was reborn a female, with her love for Neptune unbroken. Another theory is that Neptune was engaged to Uranus's brother, and that Haruka and Michiru share a friendship, closer even, than that between sisters. These are examples of the evils of SOS, and the inane rambling used by homophobics. There were even rumors that Haruka had a sex change, she's a hermaphrodite, or that she can change gender like the StarLights. (Stars series of SailorMoon) All because people don't want to admit that she's homosexual.
	In the North American dub of SailorMoon, Haruka and Michiru were made cousins. Now, even a 6-year-old can tell that Amara and Michelle are closer then is natural for cousins. Holding hands, looking lovingly into each other's eyes. So instead of a homosexual relationship, Cloverway and the CartoonNetwork created an incestual, homosexual relationship in making them cousins. (You can read an article about it here).
But Haruka and Michiru are lesbians, as is stated by the creator, Takeuchi Naoko, and insinuated in the manga, and anime, in so many gestures and words. So no, Haruka was never a man, and though they share a very close relationship, it is not that between sisters. And it is not one of friendly cousins. They are so much more. They are lovers', destined to be together. Their sex is not a barrier, and though Haruka may appear male, she is completely female in though, mind, and body.