True, but that goes for so many other things. There's the whole Dark Urge branch. If you don't want to play a murdereous maniac,isn't it also wasted ? All the dialogues with citizens for which they needed voice actors just to say stuff like 'this is a private conversation, please go away" is also effort which could be used otherwise. Also, given how bad the lewd scenes are (at least the ones I saw : Shadowheart -Minthara and Mizora ) It doesn't strike me as having been very labour intensive.
It was animated. Someone, multiple someone's had to do that.
Which means rigging mock ups, iterating on those mock ups with consultation, fixing up animations by hand, rendering. Someone has to decide what the sex scene is even going to be about and what is said during it which means writers, voice acting directors, sound teams, etc are involved as well. This is like pretending bad CGI does not still cost hundreds of thousands of dollars and hundreds of manhours to make. Because it does. Larian did not triple in size and spend 100 million for no reason. And despite being done badly, they are ones who boasted of hiring intimacy coordinators for it.
The exact same people and man hours making a sex scene with the twins could have been used to animate responses to the Durge dying. Except cheaper, since the intimacy coordinators aren't needed.