This is a good question, with not-such-a-simple answer. I find that half of the girls out there, plain suck at tickling. I mean, they don't really know how to effectively "tickle torture" a girl. They just want to play around and do some light-hearted stuff.
A lot of the time, I've found that men are more effective at tickle torturing a girl. It's not like I'm watching the guy as I'm jerking off; I'm usually just watching and enjoying the girl struggle to escape, laugh her ass off, and watch those big strong hands completely annhilate the girl.
In the end, too me, it's who is more effective at tickling the hell out of the girl. Yes, I know that hard tickling isn't everyone;s preference, but that's what I'm into.
No, I'm not gay btw. I'm straight and have been married for 3.5 years, lol.