Mmmmm. My guy really enjoys it, actually, which is wonderful for me in several ways,
1.) He's absolutely gorgeous and makes the most mind-bending noises when I hit the right spot.
2.) I swing both ways, and being able to do something that's just for him, seeing the way he melts when I touch him-- it just sets me humming. I think our sexualities are particularly suited to each other, which makes me feel so damned happy.
3.) I think most women would love to see their partner moan like that.
I believe men inherently possess the ability to physically appreciate receiving anal play, so long as they have a caring partner who does it properly. The mental willingness to feel that pleasure, though, and ability to let go of fear? Less likely.
To be the receptive-partner in anal play is somewhat stigmatized in heterosexual society. I think the idea of experimenting with anal play might initially scare a straight man who isn't already very sexually progressive. Certainly, the act is stigmatized enough that I don't know very many men who would admit to enjoying it. Many men don't even think to try it.
And that's a shame, because what I have seen so far is amazing. Anal play requires a little extra attention... but so very, very worth it.