For me, there a few different reasons I like tickling male feet:
1. I really like guys' feet.
2. I enjoy the power trip.
3. I have also found that a lot of guys enjoy participating in something that is still fairly taboo in modern culture.
Season 2 of Desperate Housewives has a scene where Edie (Nicolette Sheriden) ties up her boyfriend Carl (Richard Burgi). He thinks they are going to have sex, but she leaves him there to go watch a movie. It's fun though.