Sure I’ll play along.
How about an escort agency with kinky voyeur/exibitionist theme? Imagine this. You can buy an access pass to go to this hotel room. There’s no escort in your room but the room right next to yours is your favourite escort and she has clients over to service. Of course everyone is aware of the situation, the client , the sp, yourself. You can hear them moan and scream through the wall and can even watch them from the tv because there’s a cctv in the escort room connected to the tv in your room. You get to listen and watch your favourite girl getting railed and see her pleasure her clients. How taboo is that? You can also book her and go bang her while other perverts are watching you getting it with the sp.