Honestly, I don't mind what way they do it. I've been around long enough and have seen enough that I could care less how they handle sex in a video game as long as they make it make sense and is tasteful. Hell, they could go as far as your V getting suspended by suspension hooks, having hot wax thrown all over their body, and having a Dom run a pinwheel up and down their spine in a private BDSM dungeon for all I care. (And it's very easy to keep even scenes like that under the AO rating. It all depends on camera angle, what is shown, what isn't, and what is left to the player's imagination.)
Just make sure the scenes make sense to the characters involved and based on the dialog choices made so that it doesn't feel like some silly gimmick to please a bunch of desperate virgins. Even paying for a prostitute or hooking up for a one night stand should feel proper instead of "Hey Kenzy wanna fuck?".
NTM the primary rules of sex to keep things tasteful:
1: Safe (Self Explanatory).
2: Sane (Within limits. Things that break these limits is scat, bestiality, necrophilia, and so on. Should never be in a game.).
3: Sanitary (Even blood play can be sanitary if done right. Professionalism is sexy.).
4: Consent (Because even tho Cyberpunk may be full of sexually abusive scumbags and rape gangs since the world is full of crime and such, you shouldn't go that far in a video game as a player or allow players to do that. It's okay if you hear about an NPC who does that shit, and then kill him/her of course.).
5: Between adults only (Self Explanatory.).