In D:OS2 there is no sexual content represented visually. It, like most of the game’s story interactions, are relayed to you via the narrator. Those narrations can be quite explicit, though I wouldn’t necessarily call them tasteless or tawdry. I have only “seen” two of these scenes, but in these there were no explicit mention of genitals, for example. More in the vein of “your bodies intertwine and you gasp in ecstasy.” Sort of thing.
This isn’t necessarily a great barometer of what to expect from BG3, though. As I previously stated, a lot of the drama in D:OS2 is expressed via the narrator, whereas BG3 has a high budget and Larian can actually produce cinematic scenes graphically. Furthermore, while Divinity is Larian’s property to do with what they may, Baldur’s Gate is not, and we don’t know what kinds of limitations or expectations Wizards of the Coast has put on them in this regard.
If I were to hazard a guess, I would think that they won’t go as explicit as The Witcher games or even Dragon Age, but that is just conjecture based off of squat diddly.
