I just watched the first episode of Mahouka, and it made me realise why some incest themes are rather pleasing to watch. The attraction comes from the devotion of (usually) the younger sister towards her brother, the respect she gives him based on their elder/younger relationship and the way this plays out while living under the same roof (as opposed to just at schools/cafe/training).Originally Posted by MFauli
The "taboo" aspect is enhancing in that the sister will act this way despite knowing society thinks badly about it. It clearly tells you the brother means more than the world to her.
I wouldn't shy away from recommending an incest anime based on that alone. I would warn someone that it contains incestuous themes in case it's something they'll avoid, but the recommendation goes out anyway.