Honestly, I'm on the lookout for just
half a good reason to do one. The problem is it's so unnecessary when you consider how many flashbacks already get shoved down the player's throat. If the flashbacks were a little more sparse, I could see suddenly being given the full picture as being impactful, but we've already seen Victoria tonguing a fat Samoan guy's asshole. There are some ways I could see it serving a purpose beyond "this is hot" (which alone is the best reason to do anything in a porn game), but those character beats might get accomplished in more elegant ways by that point.
But hey, I was on the lookout to justify a more extended Alice scene and lo' and behold, I found one. So finger's crossed.
EDIT: I always liked how some of the Taimanin games had additional scenes not-quite-connected to the story in the gallery. Like the training diaries in the Yukikaze games and Oboro getting railed on tape in Zero. That's something I always thought would be a cool way to do Victoria's tapes, but the reality is there's just two of us and we can't really justify spending development time on something like that.