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Yes it does, but it isn’t immersive. It’s basically the same as looking at a screen. 3D basically makes you the center of the porn. Put your face closer to the boobies. Look at the clock on the wall?
I remember seeing a 3D porn video where a mosquito let it on the male actor’s thigh and he proceeds to kill it. It was awesome.
It’s cheaper to fly to Thailand and have legal sex and still be under 3500.