(EDIT: had to rewrite this whole post, it was a mess.)
Realistically speaking, making a 20 minute, NSFW audio story is a pain in the ass because you're having to track down good VAs, tons of decent sounds, make sure all the sounds sound right, make the whole thing horny enough to get people to pay for it, and basically direct the thing blind, so I imagine it costs a good chunk of money and effort to make something like this.
On the other hand $12 is a lot in the small-time indie scene for about 20 minutes of excitement, for something that most people will probably only listen to once. To make it worse, there's no demo, no preview of it, so we don't know how good/bad it is, AND audio-only content itself is commonly made really lazily since most people just nab the CC-0 stuff off Freesound to save time crediting people, so a lot of sounds get reused again and again.
The worst part that should definitely make people say NO is the lack of a preview, it needs a 30-second snippet or something so we at least have a little idea as to what it's like.
