To me this is simple, it is totally subjective. It is no different than what constitutes a swear word. You can't articulate why it is bad other than to say that society has decided that it is so. And it is a moving target over time.
To me, conforming to societies' expectations in both of these regards is enough reason to observe the generally defined boundaries.
I remember seeing something on Discovery channel or the like not too long ago where it was observed that in almost all cultures and societies that we know about, eating is a communal activity and sex is a private activity. We seem to be hard wired for this. Pretty clear to me where that taboo comes from.
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The Bible tells us how to go to heaven, not how the heavens go. -Galileo
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