On the subject of NTR, I think that giving a skip option, or better yet, a preference setting to disable it entirely, is an acceptable compromise between catering to your audience and allowing artistic expression, assuming NTR is not the dominant theme of the story. In that case, bypassing it would not make sense as it would turn the game into a husk. Consistent `NTROptional` vs `NTR` tags would help in this industry.
In general, I feel that with the exception of situations where ethically deplorable content is glorified and portrayed as a good thing, artistic freedom should allow uncomfortable subjects to be explored and people should just be warned that if they are overly sensitive to certain subjects like NTR, nonconsent, etc. to avoid the game.
I do think it is important, especially in the context of games marketed as "In Development" or early access, that the author decide up front whether certain controversial topics or hot-button issues may be explored in their story, and communicate that to their audience up front even if there are no specifics - and then stick to that even if they later wish they hadn't. It may reduce their audience by people who don't want to risk exposure to a given trope, but it emphasizes treating the audience with respect since they are your source of patronage.