you will have arguments for both sides.
The question here is: do you want to capitalize on this audience or create something you really like?
People definitely like NTR, there's even a tag just for that. NTR is not something local, it is something enjoyed worldwide.
So yes, there is an audience... but do you want to do something good or capitalize on it?
How long can you commit to the project? Have you been doing research? what type of NTR (understanding here that you are talking about Netorare)? corruption with clothing change? or simply a change in mood/personality? If it's the second case, you'll need a story that really engages people, as they'll need to read a lot to notice the nuances of the character's change. And if you go with clothing change, you will need more time to develop the renders, but perhaps this will give you a pass for certain dissonances in the story.
Or you want to do both? (Which is most preferable for the longevity and engagement of your work).
The amount of questions is infinite, but for ME, personally, would think about this before use NTR in my games.
Everything comes down to the question that is being repeatedly done on this thread: do YOU, as a creator, enjoy working with NTR?