I don't think so. Pretty sure the best porn sites (assuming that's what you meant) have monthly RPU of like $30ish, and profit margins much lower due to lots of affiliate payouts, high churn, tremendous charge back rates, etc. Their industry, like gambling, is such that RPU is probably a useless metric I suppose.

There are lots of small businesses out there making total assloads of money that you never hear of because they do something like sell truck parts or specialty electronics. They buy their traffic off of Adwords, get ridiculous conversion rates, and average sales of $100+.

Party Poker used to make something like $1,000 per customer. So there'd be a ton of online poker/casino sties perhaps.