I think there is always a good argument both sides. Immersion is vital in a lot of games but at the same time I feel like there is a strong viewpoint on having fun non-serious porn games
If the dev can craft a good story, I don't care about most other elements (though some are a bonus). Even a well made game based on the latest Unreal Engine can suck if the story is bad.
TBH I don't know how some games go straight into the sex with little or no buildup and still get high star's. Weird, weird.
Immersion as in the story is decent and doesn't pull me out with random crap or out of place references and forth wall breaks is good. But I don't expect high levels of immersive gameplay - that just isn't really feasible at this scale. So long as the game is internally consistent I'm consistent with it (assume I like the story).
I prefer to be able to immerse myself in the game, but for me it's pretty easy and i can do it quite easily as long as the game isn't extremely silly or have shitty writing that you can't immerse into.
most the time i like a good story and a modicum of character depth before the adult stuff, but i really don't like the ones that have 40 minutes of grinding or 4 chapters in just to see boobs.
All of my fav games have immersion. Usully if I am detached from the characters, I don't feel as much. So they can be fun but not my prefered games. All my top 10 list is heavly immersive.