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NeoGAFs Kent Brockman

The Last of Us Part II is Naughty Dog's First Game to Feature Nudity and Sexual Content
The Last of Us Part II is set to be the first Naughty Dog title to feature Nudity and Sexual Content. What does that mean for the game?

Seems like we’re getting something more mature this time out from The Last of Us Part II. In imagery available via the official website for the sequel, you can see that the ESRB (Entertainment Software Rating Board) has awarded the upcoming title an M/17+ Rating. In itself, this isn’t major news for the series. This is the exact same rating given to The Last of Us and The Last of Us: Left Behind. Where it differs, however, is the accompanying content descriptors of the rating. Whereas The Last of Us has ‘Sexual Themes,’ Part II is tipped to have both ‘Sexual Content’ and ‘Nudity’.
The gulf between ‘Sexual Themes’ and ‘Sexual Content’ might seem minuscule, but there is a definite difference between the two:
Sexual Content – Non-explicit depictions of sexual behavior, possibly including partial nudity.
Sexual Themes – References to sex or sexuality.