They've said they've said they want to push the M rating as far, as, they can, so that suggests to me all sorts of adult content, such as nudity, sexual themes, booze, drugs, extreme violence, body horror, depictions of gambling, ect...,
Also in the Baldur's Gate Gazetteer in Baldur's Gate: Desent into Avernus, some major Brothels are mentioned, like Undercellar and that Bathhouse.
So yeah all indictations are its going to have some sexual content. Not nearly as much or as explicit as Subverse however, but more like the Witcher games.
