This is hardly a porn game. You have to play for several hours before seeing anything and often times, the sex scenes add to the character and are quite tame (Minthara's is the most explicit, everyone else's though could be considered PG-13 if it didn't have nudity).
Sex is used to enhance the intimacy of relationships or to show the callousness in characters and I believe BG3 did that pretty well.
I agree with Zentu. Enhances how? Sex serves no purpose and the character development stays the same even without sex. The only thing it serves is for marketing. When you want to see it done better look at Arushalae in Wrath of the Righteous where having sex, or at least the possibility, is tied to her development and her fear of falling prey to her succubus instincts.
BG3 has nothing like that. Sex is (early because of EA) payoff to attract certain kinds of players, nothing more. And Larian made sure everyone knew it by prominently showing (bear) sex, genital customization and kept talking about sex, intimacy coordinators, ect.