I prefer the fade-to-black. I have yet to see a sex scene that didn't make me snicker for some reason or another.
Then again, I find porn funny, so maybe I'm just not the target audience for video game sex 
MY LIKES ARE BACK!

I find porn fascinating. I'm asexual so it does nothing for me, but I have watched it (and ruined it for others
) to comment on the 'art direction'. I love the fact that someone has to get really in/under there to get some of those erm, graphic close ups. What a job. I just can't stop imagining and trying to pinpoint where the cameraperson must have been to get certain shots. It is so weird when you give it a lot of thought. When you really think about what it is you're watching.
Oh, I'm off again. I already scare my friend with my weird fascination of porn.
I can't deal with it in games so much because it just feels so awkward. I become painfully aware that I'm sitting alone, watching two animated characters rolling around, sometimes clipping
and I'm not sure what I'm meant to feel.
I will never say no to a naked ass though. I am all about that rump. That junk in your trunk. Shaking what your mother gave ya'. Male or Female, I am going to admire your gluteus maximus. It's why I like the Dorian 'sex scene'. Just his glorious backside on display. I don't need weird simulate rolling. Just give me someone flashing their buttcheeks and I'm good.
But yes, my asexuality is another reason why a VR sex scene would be the worst thing for me. I happily play as sexual characters. I had a Hawke that tried to bang everyone because I love being characters that aren't like me. But try and stick me in a First person view point of that? Nooo no no. I would be so freaked out. VR also gives me headaches, so er, that old excuse.