Humans are pretty complicated and arousal is a dynamic and malleable, biopsychosocial process. The individual differences, variability is what makes humans so successful.
There is however truth to women relying on emotional context more for arousal, but remember it's a biopsychosocial process, so some of that is malleable.
https://link.springer.com/article/10.1007/s10548-009-0130-5
Within the erotic fiction market stories with an emotional context tend to do better with both men and women, however men are less sensitive to the lack of such context. Erotic fanfiction is also very popular with women, reportedly because the characters and their relationships are already fleshed out. Also lesbian erotic fiction is two different market, men and lesbian women tend to like different stories. Stories that turn men into women (feminization, genderswap) are somewhat popular, but have a cis woman dominate a cis man and the readers vanish. Most women (more than 95%) don't care for it, even if a lot of men do (around 25%), however most of those men prefer watching femdom porn. You can sell maledom diaper age play erotica with shapeshifters or aliens, as long as there is a relationship to be developed between the characters, the female readership is there for it. The 18th best seller in erotica on Amazon is a monster romance book about milking monsters for a living, specifically because it's a love story between a human and a minotaur.