The deepest temptation of shemales is to allow the penetrator to satisfy his lust for a beautiful woman, while simultaneously overcoming his own distance of male on male homoerotic repugnance, as desire is in love with its own obstacle.

The concept of ever approaching femininity, yet never reaching, contrasted by the essentialist definition of "male" creates the greatest temptation while never allowing removal of the obstacle - the obstacle which consummates desire.

Base +9, random_man +10

https://www.melonbooks.co.jp/detail/detail.php?product_id=3623869
https://www.dlsite.com/maniax/work/=/product_id/RJ01624384.html
https://www.dmm.co.jp/dc/doujin/-/detail/=/cid=d_778928/

Base +28, random_man +10

Or, the realization "gap" fetish between two the perspective of beautiful, sexy, pretty or cuteness that depiction of peak of female beauty depend on any taste, yet it was able to be turned into existence from the biology of male. You attracted toward that outward femininity yet can't help but interested to explore why you want to seek the knowledge and experience the truth that usually put as a grey or even taboo in the normal society.

Base +11