Fade to dark is the only tactful solution to romances.
Showing nudity is just a substitute for good writing, as always. I never felt like I needed a graphic sex-scene with Visas, Bastila and the Handmaiden because they were decetly written.
However keep in mind that in BG3, none of the companions are delicate people who are in it for a deep connection, or love, they are in it for the sex (with the possible exception of Shadowheart so far).
Astarion even bluntly tells you that he just considers this to be fun. Laezel acts like a dog in heat, basically treating sex like an itch to be scratched. Not sure about Wyll, didn't see his romance yet, but afaik he has potential for something more. Also Gale is creepy, I don't see why you'd romance that guy, ew...
Anyway, the romances we've seen so far are very low quality, they seem formulaic and out of nowhere. I like Shadowheart's the best because it seems to be nice and slow (as it should be), giving more room for development and letting the characters warm up to each other. As for sex-scenes, I would vastly prefer to just remove them alltogether, not because I hate sex, but because it's always better to leave that for the imagination.
