I see where you are coming from. I also think you are wrong.

While there are sexual connotations behind naked ridership, there is also several other connotations involved that are meant through the scene. I see the scene as meant to demean and dehumanize the human being ridden, a literal replacement for an animal. Nakedness is often used in media to show vulnerability and, especially in this context, power differentials, and since the rider is clothed, viewing this as sexual doesn't feel like a correct interpretation. Using a child as the rider might make sense in some contexts (say, as a metaphor for innocence when enjoying an activity through the suffering of the exploited), but I do kind of agree that the current scene doesn't meaningfully change with aging the character up.

My understanding is that the game is a surrealist-horror social commentary, like something David Lynch would do. I see a lot of people in these comments making some very wild claims and assumptions based on a build the developers were coerced into putting together early in development and which does not actually exist. The developers know they are pushing boundaries and that is the whole point, they even said they would change anything if Valve requested it since the build they were told to send was so early and quickly assembled. Instead, Valve gave no feedback at all and blacklisted them without recourse.

Since Steam is effectively a monopoly - though earned on merits instead of anticompetitiveness - being rejected without recourse or discussion is a death sentence and Valve should not have that power. Generally, I am violently opposed to anyone having the ability to dictate what qualifies as art, but when it’s a company that has captured an entire market crushing an indie developer for being too avante-garde while that company actively distributes basic porn, I must call bullshit. This is an abuse of their monopoly and it needs to be called out and punished.

I don’t have the stomach to play it, but I bought a copy on GOG to support the devs. As a consumer I prefer GOG, but for developers, being blocked from Steam is death. Potentially literal death, since we are discussing peoples livelihoods.