At least, I naturist beach is one of the least erotic places I know. To test this theory properly you would have to rule out the prejudices of western society and look at people who don't think nakedness is a big deal. They can give great pleasure in sexual intercourse. Best is to just think now and then about how people feel, and try not to cause any inconvenience if possible. And enjoy the fun parts.
Men can have breasts too.
This normally happens when they diet on lard, but there are many cases of men wanting to look like women, for which they take female hormones. While the latter type have a class of admirers of their own, the breasts of the former are generally not found sexually attractive like women's. The opposite in fact.