Played for a bit. The scat tag appears to be exclusive to the BDSM school club option. It is 100% optional. (There are 3 school clubs, only 1 has scat, and more clubs are going to be added later. Plus you can just skip clubs. Hell, even if you specifically want to say you are in the BDSM club, you can go in then click on the door to autoskip any scenes.) In terms of what happens, so far it looks like shit in mouth then swapping (internet has made me way too resilient to even bat an eye at something so tame).
I am actively baffled anyone can stumble into the scenes by accident. On the door, it says expect scat of the 2 girls 1 cup variety. You then get a solid like 3 sessions where nothing actually happens where they say "so it is gonna go in this guys mouth" before you get the scene. You aren't locked into a club, so if you see scat, you have yourself to blame (that, or you REALLY aren't paying attention even remotely).
Money seems a tad hard to earn. I heavily recommend for anyone playing to get the beach job unlocked asap (get white bikini, go to beach, pass time till evening, then talk to the guy at the stand). It pays $400 a day, as opposed to your cafe job which is $50 normal or $100 for bikini.
Overall, seems like it has potential. Also seems like a personal take on the other Valentina games? Don't know if it is same dev, but it feels like going to a different story of seasons game where everything is familiar and you see some of the same stuff. One of the big things here is it has lesbian content (and seems to be *actual* lesbian content). If we can get lots of stuff on MC being dominated by other girls, I will be happy. (Tho, really, I'll be happy as long as she is getting dominated by others.)