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Willravel: As anon #1, yes, I have seen tentacle hentai and quite enjoy it. I enjoy an equal mix of hentai and porn, I think both do certain things better. The thing I love best about hentai is the WET.
You can't display various types of bodily (or otherwise) fluids in real life porn nearly as sexily as hentai does it.
And what you said about incest, exactly. Looking at taboo things excites me, but it's not something I'd want to do in real life.
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