It 100% depends on the guy. For me it's about getting to know them a bit, not like romantically but enough to develop a kind of playful back and forth banter. I'm a switch. And I have just as much fun tickling a guy as I do being tickled by him. In theory. Now, there are some I have met that tease me so bad and are so full of themselves that tickling them till they admit they underestimated me would most definitely be the ultimate for me. Some guys just need to be taught a lesson 😉 Others I've met, let's just say intimidate me more than most, and being at their capable hands would be even more exciting. But for the most part, it depends on the connection/friendship I have with the guy.
As far as videos go, unless someone links me one they want me to check out, I don't bother for the most part, but F/M ones are fun to watch. But like was already mentioned, it's much more fun to do it than watch it 😀