In this game, Sam is more or less only the counterpart to Dylan. He's just way too perfect to really be a replacement for Dylan. Just Sam, would not make sense.I understand incest with distant (older) cousins and it is something that I have felt attracted to a couple of times but with my mother or sister there is never something that does not call me Dylan's obsession with his mother instead of at least going for Sam's.
Lesbianism, at least in my case, I enjoy for a few minutes and then I get bored and anticipate it (unless a man sees or participates) since they tend to give girls very cloying and cheesy personalities and attitudes during sex.
Even the lesbian part in this game is about something between Sophia and close famliy. Sometimes I think some here are blind, and just ignore the obvious. This game is called "A wife and mother" for a reason. It doesn't make sense to concentrate only on the side elements and then wonder why almost nothing results. My goodness, L&P isn't even fast enough for the actual main story.