I guess it's quite purely for finishing moves then. Cause the violence in Reckoning is very straight-forward, no torturing, no psychological or sexual violence, no slavery etc. Bunch of fantasy things to kill at, most of evil guys even immortal lore-wise so even if you kill them you know they didn't die permanently. I don't think there even was lot of adult themes or adult tone in the game ^^; And the suggestive themes in the books.. I have to say I missed those completely 
<shrug> Not sure what to say there. I think also it's the fact that you can kill civilians in a certain mode that affected the rating. The suggestive themes section becomes extremely goofy sometimes. I had a pretty popular post last year making fun of the ESRB description of both ME2 and DA:I. With great respect. 
That's part of the reason why this debate is interesting to me. What is over-the-top, what's considered "too much" or "not enough" varies a lot between person-to-person.
One last sets of comparisons. This is what the ESRB said about ME2 and ME3. The information on ME1 is actually pretty sparse. I had to edit the ESRB summaries so it didn't break the ToS for the BW forums regarding the language filter. The ESRB summaries didn't have enough asterisks. This isn't worth possibly getting into trouble over, so I've left the first letter only.
Content Descriptors: Blood, Drug Reference, Sexual Content, Strong Language, Violence
Rating Summary:
In this action role-playing game, players' objective is to defeat an alien enemy that is silently abducting entire human colonies. Players must assemble a team of henchmen, command a space ship, and travel to distant planets across a futuristic galaxy. At its core, the game involves a combination of conversation/interaction with characters, and ground-based (i.e., 'run-and-gun') space battle: Players use assault rifles, submachine guns, shotguns, and pistols to kill humans, robots, and aliens in the frenetic third-person firefights. Some enemies emit large splashes of blood when shot (particularly with 'head shots'); several enemies lie stagnant in pools of blood—factors for the Mature rating. Henchmen are able to freeze and shatter enemies, engage in melee attacks, set robots on fire, and use telekinesis to disable aliens. A handful of cutscenes depict dramatic interrogations in which human characters are threatened, punched, kicked, and shot (in the leg) by alien creatures. The game contains themes of illicit drug use, addiction, and trafficking—often focal points to the branching storylines; for example, 'Morinth likes dancing while on a drug called Hallex,' 'Narcotics flooded my veins when I attacked,' and 'The asari injecting so many drugs into me was terrifying.' During the course of the game, players may enter a bar where alien pole dancing exists (choreography highlighted on big-screen monitors) or hear suggestive comments such as 'krogan sexual deviants enjoy salarian flexibility' and 'if this is just about sex, maybe you should just f'****** say so.' [Italics added] Players can also choose to have 'romantic encounters' with the alien/human henchmen characters; this involves watching a guided cutscene in which two characters flirt, kiss, and/or embrace: clothed alien/human characters may prop a partner on top of a space console, clear away the clutter from a bed-slab, unzip a future-blouse, or just talk it out. Though an alien/human may gyrate her hips while on top (fleeting—one-to-two seconds), actual sex is never depicted—the camera cuts away to space furniture and ceilings.
http://www.esrb.org/...e=Mass Effect 2
"Gyrate their hips fleetingly" and "future blouse" is still my favorite parts of that summary.
Content Descriptors: Blood, Partial Nudity, Sexual Content, Strong Language, Violence
- Includes online features that may expose players to unrated user-generated content (Windows PC, Xbox 360, PlayStation 3, Wii U)
Rating Summary: This is an action role-playing game in which players assume the role of a space commander attempting to save humanity from a galaxy-wide threat. As players interact with myriad characters (e.g., developing alliances and relationships), they use machine guns, shotguns, assault rifles, and futuristic weapons to kill humans and alien creatures in frenetic combat. Enemies sometimes emit splashes of blood when hit; some sequences depict bloodstained characters or environments. Cutscenes depict other instances of violence: an alien shooting herself in the head with a pistol; a character getting impaled by a creature's claws. As the game progresses, the storyline sometimes references sexual material (e.g., “When this is over, I'm getting laid” and “Were oil and lubricants involved? Was there moaning?”). Players can also initiate brief romantic encounters between characters: dialogue choices are made, leading to kissing and caressing on a bed—sexual activity is implied. In one of these sequences, an alien character's buttocks and breasts are briefly depicted. The words “f***,” “s***,” and “a******” can be heard in dialogue.
http://www.esrb.org/...e=Mass Effect 3