why do we climb the highest mountain and not the lowest?
there's a group of roles for women whose attraction is based on the fact that they should be out of our league, absolutely off-limits to our vile throbbing erections. teachers, nuns, princesses, the mayor, CEO, mob queen, and women you're related to. for some of them the mountain is lower and some higher, but the one you should have absolutely no business dicking is your mom. cousins are barely related to you, sisters check all the other boxes of suitable mates except being unrelated.
so the highest mountain, the most unattainable woman to slip your dick in, is your mom. she's a grown woman out of your league socially, often also temperamentally (strict, prude, religious mom), financially and most importantly she's the closest relative both genetically AND emotionally. for any other woman in your family there's more distance, making them less off-limits than mom.
and while the point of taboo can be made, it's not really even about it. there are far more taboo things to fuck than your consenting adult mom who loves you unconditionally, yet those other things are not anywhere near the mountain of unattainable women. the queen of this mountain is the mom. not your friend's mom, not a hot teen mom and not even your aunt who happens to have children of her own. it's YOUR mom, or the MCs mom to be more exact. the highest peak, the most unfathomable conquest.
this also explains the thing about younger and physically smaller sons as the MC. it all adds to the power difference of mom & son, making her again a less attainable conquest than if MC was a bigger muscular MAN. the MAN would be the expected pairing if they weren't related, but the youthful horny teen would not. so the teen MC again makes the mountain higher and thus the conquest sweeter.
that's about it. that's the main mechanism why milfs/nuns/teachers/moms are so popular. I mean you could even take the same mom, time travel to when she was younger, and she'd lose a lot of the attraction. objectively she'd be hotter, have better body and be in every physical way superior to the milf-mom, but on this mountain she'd lose a lot of attraction. she'd lose all the stature she had as a grown-up woman with her social status over teen MC. suddenly, biologically speaking she becomes the expected pairing not the least expected. teen-mom is your peer, another hormone crazed teen just desperately wanting some teen dick inside her. the mountain has been lowered to a lay-up.
for the vast majority it has NOTHING to do with wanting to fuck your actual real life mom, it's about the power relation between MC and the woman who you should have no business putting your dick in. I mean if the mom model was actually modeled to look EXACTLY like your actual mom, a doppelganger, THEN there would be a great case. but most mom-son incest fans would be extremely disgusted by such a model, it wouldn't be the MC's mom anymore. the MC's mom is some unknown mom, she doesn't (for us) trigger the biological disgust instinct because we weren't raised up by HER.
I get how it still does that for people who are disgusted by fictional mon-son stories, but that's just how it is. some fictional pairings disgust me too, so I totally understand those who are disgusted by fictional mom-son incest. just because we're talking about animation characters or whatever doesn't change anything, we still react however we react, and it varies from person to another.
