In terms of nudity - it makes no difference to me in the slightest whether we see side boob or arse crack. It's all about the emotional journey for me.
It's nice that there isn't a 'fade to black' moment after a tender kiss, because that can feel like a bit of a cop out sometimes, but it's always going to be difficult for the devs to get the balance right about what to show and what to imply/keep hidden.
Emotionally I preferred ME1's romances. This is entirely subjective (and may also be, in part, because I feel more emotionally attached to ME1 as a game than ME2 anyway), and I don't deny that there was some great story writing with, for example, Jack's paragon romance. It may have been the way Shepard's dialogue was written and voiced in ME2 - but I felt that Shepard (male or female) was a more sexually aggressive character in this game. I'm not saying they wanted to rape everyone or something, but that sex featured as a more important part of the game as a whole (across all romances when taken on average) than ME1. I believed Shep cared about Jack, but I never felt that depth of committment that was there in ME1. I accept that perhaps not everyone felt that way, but that's how it appeared to me.
In terms of the
graphic design of the love scenes, I greatly appreciated the scenes being different for each character. It was a nice touch to have Miranda's in a different part of the ship. At the same time, even though they were essentially cut and paste jobs, I did prefer the cinematics of the ME1 scene. Something about the softness of the blue light, the tight camera angle, the intimicy of the bodies together. It seemed more about two people sharing an intimate moment than in ME2. I haven't played Tali's romance (nor will I), but I've watched that scene on youtube. I understand it's deeply emotional for many who play it, and perhaps I'd feel the same if I did (which I won't).
I don't think there needs to be skin on show for it to be emotional and intimate. I think it's combination of the journey to that point (which is more important to me anyway), and the art direction depicting that intimacy in a tender way.
Of course, there wasn't
anything tender about the renegade Jack scene

and I understand it was in there because it provides another choice for people to role play, but man it wasn't satisfying.