I agree that a choice would really enhance the depiction of all possible intimate relationships, especially how preferences could be discussed in the dialog leading up to it, for example playfully, cautiously or even forcefully. One can hope that they did read Niara's threads and took the hint to consult people with actual experiences.
Some additional thoughts:
-"simple" model swapping etc. might be difficult, i read somewhere in the BG3 modding-sphere that sometime during EA every character got their own unique skeleton (which is used to rig all animations). I'm not sure if this is the complete skeleton or just the head for facial animations, or just for some non-human races. either way this would make actors in scenes not easily interchangeable.
-I only know a little bit about animation rigging, but judging by the modding scenes in many games this could be adressed by dedicated modders, the tools made a huge jump in the past couple of years
-a few of my friends who are gay said that they have no penetrative sex at all, it's all oral and manual. I remember the documentary from Stephen Fry (I think it's called "Out There") stating something like more then 50% like it that way. I wonder if Larian has implemented something like this, i guess it would lessen the impact of the roles/positions