I'm thinking that it
might be that the developers think there's a sexual innuendo in that.
I was curious about ESRB's rating process, so I dug a little bit. As expected, they don't actually play the games, because that would be insane. This is from their website (
https://www.esrb.org/faqs/#do-esrb-rate ... -they-rate):
Do ESRB raters play the games they rate?
ESRB raters do not play through games during the rating process for a variety of reasons. First, many games can have upwards of 50 hours of gameplay, so requiring a minimum of three raters to play through hundreds of physical (boxed) games rated annually would be impractical. Additionally, games are player-controlled and enable many different permutations of gameplay depending upon how the player decides to approach a situation. We do, however, play-test many games after release to help ensure all pertinent content was disclosed during the rating process.
In another section, they go in further detail about what they actually use for the ratings (
https://www.esrb.org/ratings/ratings-process/). There seems to be two different processes, one for physical games, and another for digital games, which I find odd, because most games are released in both mediums, but for the physical games, this is the gist of it:
1. A completed questionnaire detailing any relevant content (violence, sex, language, gambling, etc.), and other factors such as context, reward systems and player control.
2. A video showing typical gameplay, missions, and cutscenes, including the most “extreme” content. Unplayable content (i.e., “locked out”), if it is pertinent to a rating, must also be disclosed.
So, they only have access to a video containing "the most extreme content", and whatever was answered by the developers in that questionnaire. I can see that ESRB would just read the line
“Remember that time in the hotel? You said you took everything. But you forgot that videotape we made” and assume some sexual connotation, but the thing is, they wouldn't even know about this particular line during the rating process, unless the developers themselves included it in the questionnaire as something relevant on that matter, which might indicate that the developers see it that way.
Or maybe it was just included for context, as something relevant to the plot, and ESRB just assumed the line is about a sex tape, I don't know how detailed exactly this questionnaire is, but in that case, the file must be quite long.