I don't care for gagging or deep throating.
I am not big at all and I chuckle to myself when I am being pleasured orally and the SP's are going "khhhh khhhh khhHHHHHH ugggghhhh grr kkhkhkhhhkh". But I know that tip of my tool is barely touching tip of their tongue. I am not questioning that many SP's can deep throat it but I know my boy is not big enough to cause gagging.

I am more into sensual pleasuring, teasing, touching, gentle stroking etc.
But I am sure for many guys gagging represents dominance. Hey, sure, ladies, whoever cocks your throat and guys, whatever rocks your boat.
T8E
PS:
Certain things have become spectacles rather than sex itself. Watching women shove ping pong balls, carrots, hands, fists, baseballs bats up their ... various orifices is not sexy, not to me anyways. I have seen porn where the girl is taking a hugely long ding dong so deep down her throat that you can see her throat swelling up. I used to be amazed at it and I still salute their talent, but it doesn't do a thing for me.
As much as I don't care for gagging and DT, I used to have this online woman friend, who was sexy as hell. We often roleplayed or had phone sex. She used to love the idea of being throat f***ed. Later she got married and told me that she did try to deep throat her husband but it caused a gag reflex and it ended up in a..... "roman shower" (new phrase in my vocabulary). Needless to say, DT never came up in our phone sex again.