it makes you feel very vulnerable, especially your first few times (or first few times with a different person). but it also obviously makes you feel really fucking good
depending on the person it can be completely nerve-wracking so that you hardly enjoy it. but it can also be super rewarding to either give in to that vulnerability and give your trust to that other person to make you feel good, or to be trusted to take care of the other person.
once you get to a point of trust with a person it becomes really really fun to learn about what pleases them (no matter if you're dom or sub) and at least for me it's much more rewarding to please them than to focus on pleasing yourself. and it's special in that case because you know, yeah, this is something only the two of you share. like a long-running secret.
conversely, you can jump into it like a one-night stand - and in that case it's accepting that you both will be super nervous to be doing it with someone you hardly know, but that much more aroused at the same time. those types of fucks are so fucking hot.
honestly though there are a lot of people who prefer masturbating to having sex because they think they know themselves best. that's true to an extent but i think part of the experience is learning another person and feeling another person. feeling another person's body warmth is both really stimulating and really relaxing. you can also be super surprised and try something new which you never knew you liked, you know?
in a way there's also just a witness to your feelings, and a source of validation, and a sense of being able to let go and just do what feels natural in another person's presence which is so nice.