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The default source of sexual gratification in straight guys where it comes to consuming pornographic content aimed at them is to a degree in imagining ourselves as the female in the scenario, to fantasize about what she is feeling as she's having sex.
The source of heterosexual sexual gratification is imagining that a female is experiencing sexual stimulation. Just "sexual stimulation" generally, the stimulation may be pleasant for her or unpleasant for her, it may be physical sensations or emotional reactions, most often it's just the former of each without the latter, the reverse being the most rare case, but ideally it has elements of both, most of these cases are transitions from the unpleasant to the pleasant.
She's either wanting it to happen (often to the point of pursuit or enthusiasm) or wanting it not to happen at the beginning (often to the point of attempted avoidance or resistance), she may begin not wanting it and then transition to wanting it (common in rape scenarios).
She's either attracted to her sexual partners, or repelled by them, and may transition from perceiving them as sexually undesirable to desiring them sexually. (Think of the scenarios where the female is forced into sexual acts with a partner she considers sexually repulsive before transitioning to seeing them as irresistible).
She's either the recipient of pleasure or pain, and may develop masochism, wherein her pain is also a source of pleasure for her. (think of the most extreme cases where female characters seem to respond erotically to being harmed, tortured, or even mutilated and killed, they might beg for further suffering.)
And this goes hand in hand with the emotional equalivent, where she's either proud and happy about her sexual experiences, or humiliated and saddened by them (for a transition, imagine a scenario of her being made to accept insults for her sexual experiences and degade herself, to her taking comments about her sexual acts as praise and when she talks about herself they way, it's boasting).
There are more examples, probably, but the basic idea is that guys get off to girls either feeling good, or feeling bad, or a mix of both, in the sexual sense.
The evidence for this is in the most popular form of porn, among straight male audiences:
Its most obvious in hentai, the female characters are often verbally expressing their experiences and making over the top expressions to indicate their feelings (physical and mental).
However, in 3dpd porn it is more toned down, but the stimulation of the female (whether it's causing her to experience something she really likes or really hates) is still the main focus of the presentation; we get shots of her face, hear her moans, get to see the parts of her body getting worked over in up-close shots that let us vividly imagine how it must feel for her to receive such physical contact, whether it's enjoyable for her or the opposite (as in a lot of bdsm).
- And there are many genres in pornographic fiction in which attractive females are made to be involved in sexually stimulating acts with partners they do not want to have sex with, including many varieties of sexually repellant partners:
- Rapists (especially being raped by an enemy who had done something to make her hate them)
- Sexual partners whose gender is outside of her sexual orientation (typically a homosexual female being forced to take a dick from a male, but also many works where a heterosexual female is forced to try rubbing pussies with another female)
- Complete strangers (especially many at a time in large groups upon her)
- Sexually unattractive partners (dysgenic matching, they could just be hideous, or pathetic, but also more specifically unattractive; short, fat, old, stupid, weak, etc. The ugly bastards go here, and interracial can arguably go here)
- Close relatives (incest)
- Little kids (straight shota goes here especially ones with prepubescent aged shotas with realistically small boycocks)
- Cadavers (necrophilia, undead also arguably applies here)
- Non-human species (bestiality, and non-sapient monsters or aliens, tentacles might also apply here, controversially some might include interracial here)
The male erotic fantasy is the female who has a sexual psychology like that of a male, where she is gratified by the stimulation she imagines her partners are experiencing, and the reason I like straight shota is that it is best at giving us attractive female characters who are all about the pleasure of their male partners:
An adult woman who is having sex with a prepubescent little boy is enjoying the way he expresses the pleasure she's causing him to feel.
She's getting off on how shes making his dicklet feel with her adult pussy in the same way most men would jerk it to how they imagine she might be feeling when she's getting railed by a big monster cock.
The appeal straight loli is an extreme variant of that one, BTW, it's an extreme variation where the small cunny of a prepubescent little girl is made to take a big cock from an adult, the stimulation she's feeling must be intense, we imagine.
Yes, all heterosexual porn wherein a female is experiencing pleasure or pain is making their male audiences jerk off while imagining how the female is feeling while she's getting fucked. Straight male sexuality is about empathy, and that means it's about imagining ourselves as being the objects of our desire.
Straight shota for me is the fantasy of a female character who does the same thing with her male partners
And, just as a straight guy would gravitate towards a pedophilia fantasy of little girls to maximize the experience of vicariously enjoying the pleasure of the opposite sex, the fempeds of /ss/ go for little boys to optimize her vicarious gratification through the pleasure she can provide to her male partners because small pre-puberty dicklets experience more pleasure since they are more sensitive, and the prepubescent boys they are attached to are more expressive in their reactions.