it's the catharsis that a sibling loves you SO MUCH she is willing to transcend familial bonds and literally get down and dirty with you. i can't empathize, but I can understand that feeling to a shallow degree.
though I can definitely attest to the fact that most people with incest fetishes are those who don't have siblings. as a little-sister haver, I dream to be a no-sister haver. I still love her, don't get me wrong, but that love is soon stretching thin from the number of times it held back my urge to drop-kick her to the sun.
now a STEPSISTER, however, that I can get down with.