Mine doesn't. But I just asked my best friend lol. He said, often the butt is tighter, and then it's kind of a turn-on in itself for guys who like butts, just to know that they are having sex with that particular orifice. Also, because it has a hint of taboo still, it turns them on feeling like the female is so hot for him that she's willing to let him penetrate her in a non traditional fashion (I'm paraphrasing)

Tighter, probably won’t get pregnant unless it drips into your vagina, I guess they feel more manly or animalistic? Porn probably encouraged it. Not all prefer it.

My husband definitely doesn’t. We’ve had that conversation

For some it is tighter. Some it is the taboo of it. Some it is something their friends don't say they get so they feel special. Some just are aroused by it. Some don't like it/care.

mine doesn't do butt play which I'm okay with! ever since having kids attempting anal hurts. my ex was obsessed with the thought so I let him try it & it hurt sooo bad. i tried it twice with my first & had no problems, wasn't enjoyable, but was okay (that was before kids)