I voted both because it's true, but I must admit that it's often more of a mental ting for me. That whole taboo thing. I mean, it's not really anymore in some ways, but it still is in my head.
Not really a taboo thing for me. Actually the idea of anal isn't exceptionally attractive to me, sexually. And it's not that it's taboo or wrong, in my mind. It's just not that hot to me, in the same way that vaginas aren't that hot to me. That being said, I do like the sensation of anal stimulation. And it also appeals to me as an act of intimacy and trust. But when I'm watching porn, the anal scenes bore me. Give me kissing, and oral, any day.
Both. It is complicated for me. I respond to touch there almost as much as vaginal stimulation, sometimes I like anal stimulation more now. But it wasn't like that earlier on, I had to "get used to it." But it wasn't forced or anything. It was a long process that was a little complicated, took a bit of experimentation. And I'm picky about when I do it (See anal preparation thread?), and that is a bit mental. I never had negative associations exactly, but I like things being somewhat taboo.
For me the mental attraction has nothing to do with it being dirty or naughty. I simply love the feel of my wife penetrating me and wrapping my legs around her. I can't get close like that when I'm penetrating her.
There's sometimes a trace of D/s when I'm on the receiving end of anal play, and while it does feel nice sometimes I don't find it essential. I do like the feeling of really being able to give it all over to her and not feel responsible for anything.
For me receiving it, it's just a physical thing. (There isn't much left that can make me feel naughty these days. XD) When I watch it happening to someone else, though, the naughty-factor definitely comes into play. It's just awesome.