Yes, I can think of plenty of other reasons.
Desensitization is one.
I remember the first time I ever saw Billy Jack - I was deeply, passionately angry about the way the little girl was treated by some townspeople - and later, the rape of Jean. I look at it today and wonder how it ever stirred any kind of emotion in me.
The HBO series Oz can serve as another example. It seemed really raw and shocking at first, but after more and more exposure to such material, the emotional impact lessens.
As for language - I use my share of raw language, but I think people sometimes forget what the words actually mean. I happen to feel that words and how we express ourselves is important.
I also remember the first time I heard Howard Stern on the radio. Nothing shocks me anymore, and I'm not convinced that that's a good thing. I don't want all of my senses so completely scabbed over that nothing has any emotional impact on me. So I sometimes choose to limit my exposure to such content, so that when I do choose to consume certain kinds of content, it can actually have an emotional impact.
I dont find desensitization to be a particularly valid excuse, to be honest.
I do, absolutely,100% agree that violence, porn, swearing, etc. can desensitize someone. Especially with porn. With violence, there is a HUGE difference between seeing something happen in real life and seeing it happen in a game or movie. Most well adjusted human beings can see violence in games or movies, and have it not desensitize them for when they see it for real. They are absolutely completely different. But as someone who has witnessed a large amount of gore first hand in real life because of my job, I can absolutely attest that seeing such things desensitizes you.
So, I agree that everything should be in moderation. But moderation should be self imposed. I am not going to write Game of Thrones, saying that I like the plot but I am getting desensitized to seeing breasts flop around every five minutes. Instead, if that actually bothered me, I would turn the show off.
To me, the same thing applies here. Turn the game off, or dont buy the game. Changing the game seems unnecessary, to me, as resources could be better spent elsewhere. But I'm not a game developer, so it is just my assumption, and perhaps an incorrect one, that it would be problematic.