TBH that wouldn't even make sense. If that were to be considered the case it would make no sense to censor Steam versus Patreon. There's no reason or point to do such a thing. Patreon is stricter on content that Steam, not vice-versa, and there's no monetary gain potential by doing so. Agreed? If so, it's basically only for personal reasons... whatever those may be.
Patreon does not give age ratings, steam does. While it may be possible to dancing around gray areas on patreon, this din't work on steam.
Steam is not the license holder of the music. Artlist is it.
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And Artlist prohibits the use of music titles whose licence rights they own in any form of pornographic content.
Now guess what happens if someone violates these guidelines?
The game would be DMCAed from Artlist in no time and all efforts are gone out of the window. Steam is merciless with DMCA strikes, just ask Drifty what happened with Leap of Faith.
Steam is also checking if a game contains music that has copyright on it, during the waiting time that steam has used to review the game Ocean got contacted by Steam because they noticed that the game contains © music. Then they demanded a proof from Ocean that he has bought the right to use the music.
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And in parts some of the changes Ocean has done can in the best case only explained through "German Angst" or better to say, don't give chances.
On example was also during the table top game.
At the time when all players were using that holo console to get the individual gadget was above a top-down pyramid of light. In it's center was that fish meme from discord worked in:
That was removed because Ocean feared to get smacked by God knows who because of this.
And if we take a look in the past, and see for what George Lucas has sued random people, this is fear is not justified if we consider the times at now.