Don't like it, but also don't care about it. If it's in a game it's in a game, it's like if someone picked up an apple and takes a bite for me. It's a non-sex thing they're doing to me. Doesn't help that even AAA studios have trouble doing liquids.
In games it's hot. Just another taboo act you can do, it lends itself to games with corruption and moral degradation as topics, also trainers.
IRL? I had a girl piss all over me when I was in college once she came, an accident, she said. Kinda hot for like 10 seconds, but let me tell you, having to wash your mattress at 3 AM so the piss smell wouldn't stay is a 'fun' experience.