It is an escape... from reality.
I am married and very few married people open up sexually to their partners. There is this fear of being judged. This may sound sexist but after a few years of marriage, jobs and having given birth to kids, wives' bodies ......... lose that physical attraction. They themselves feel insecure. The stress of modern day life plays a huge part in it.
Men, by nature want more sex. Their minds at least want and crave for it all the time. Going to an escort provides them what they would probably never find at home: A beautiful, sexy, (many a times younger), in shape and semi naked woman who is willing to play along with their fantasies. For an hour I am trying to fulfill my fantasies that I was never able to share with my wife. Also, this woman that I see is not going to bore and nag me with her work place stories, complaints about kids and whining about my family.
Also, there is the thrill of meeting someone new. Someone who is prettier, hotter, sexier and many a times younger. From exploring websites, choosing who to see next, texting, setting up time, the anticipation, the meeting ... all the way to the final kiss.... give you the thrill for an hour that you couldn't get at home. It is a paid date, a ride, an action movie and you dont have to worry about any consequences.
A big part of it is mental and emotional. Rest is sexual and physical.
T8E