For me as a bottom, it's simple.
1) Condom is uncomfortable, while bare is comfortable.
This makes sense because skin-on-skin was perfected over many years of evolution, while a condom, even when well-lubed, still drags "unnaturally" on my flesh.
2) Condom blocks the load, while bare sprays the load into my guts where it belongs.
Given a reasonably safe option - a "Two guys on PrEP & recently tested" situation - I prefer bare & will be more excited by the sex, which in turn makes it better for the top.
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