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-It's a taboo that pretty much everyone can relate to, due to everyone having a family member. And a sense of transgression fuels a lot of fetishism.
-It's easy as fuck to make. Your average vanilla porno pair wants to spice things up? Just have them call each other brother and sister when they fuck each other and you've suddenly got incest porn. Doesn't require subjecting yourself to degradation (beyond what already is inherent to uploading videos of yourself getting fucked to online strangers), special costumes, or finding someone with particular characteristics to participate in your vid.
Claiming it's all the Jews comes off as cope to avoid that a lot of people are just into that stuff because they love jacking off and at some point watching normal porn desensitizes them to it and then they move onto more niche stuff. If they didn't jerk it to incest, they'd jerk it to some other weird thing because that's how frequent porn use works. Porn itself benefits TPTB because like drugs and games it keeps the historically most troublesome demographic group--young men--sedated, but the categories themselves are irrelevant. Jacking it to chicks with dicks isn't less harmful to you than jacking it to mommy LARP.