Although a man may insist that anal intercourse is simply a variation of "regular" (that is, vaginal) sex by which he and his partner (assuming, for the moment that she's female, rather than male or shemale) can occasionally spice up their sex lives, he's really saying this only because, well, he wants to get into his girlfriend's, wife's, or mistress' ass. (Come on, girls, it's not that hard to figure out!) Check out some femdom, wherein one of the acts that a dominatrix performs on her male slave is pegging (anal intercourse in which the female party, as the penetrating participant, using a strap-on dildo).
Anal intercourse is a way of unmanning or feminizing a man, true, but it is also an act that is, in and of itself, often humiliating for the party, of either sex, who is penetrated. Anal intercourse is a staple, therefore, of sadomasochistic sex. It shouldn't be all that hard (pun intended) to figure out which participant, he (or she) who penetrates or she (or he) who is penetrated, is the masochist and which participant is the sadist. Sometimes, the sadomasochistic nature of anal intercourse is emphasized when the penetrating party restrains the penetrated participant with a hand pressed to his or her back or a foot pressed to the side of his or her face.
To complicate things still further, one need only remember that it's possible to switch roles (even when one's partner is a female--see the note, above, concerning pegging) so that the masochistic-penetrated party becomes the sadistic-penetrating participant. Even when one's participation in anal intercourse is only vicarious, he or she can imagine him- or herself in the role of either party or, indeed, both parties, simply by identifying exclusively with the penetrating participant or with the penetrated person or by alternating one's identification between both the impaled and the impaler.
I usually identify with the penetrated party, even if she is a she (or a shemale) rather than a he, probably for the same reason that I identify with the cocksucker rather than with the cock (or the owner of the cock) that is being sucked and for the same reason that I enjoy being spanked but have no desire whatsoever to return the favor.
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