Dunno about science. 🙂
Tickling has been examined by science in the past, but on a psychological or neural basis.
It's never been studied as a part of pleasure or such.
Ticklishness is not set in stone, as it appears.
Being a feeling, it's filtered by brain. If some reason you don't feel ticklish, you probably won't be ticklish.
About callousity heightening or dampening tickling response, it could be. It would be a matter of tickling, though. There are three kinds of tickling response: surface tickling, deep tickling and nerve tickling.
Dr. Insabato did a research on tickling in mid 1900, and found out surface tickling is done with light scratches and feather vellication.
On the other end of the spectrum, deep tickling was done by prodding and pinching.
Middle or nerve tickling was in between, done with quills, pens, and pointed objects.
So, being the result of various stimuli and right chemistry, feet conditions could be less relevant than we think.
Probably, in theory, given two identical specimens, one with smooth feet, the other with rough feet, the smooth soled would react to lighter stimuli easier than the rougher soled.
Still, it's a matter of defining "rough". If we are talking of inch-deep callouses probably ticklish sensations are dampened.
Personally, I've found equally ticklish both smooth and rough sole.
If identical twins volunteer, we can conduct proper research. 😉 😉 😉
Reg's!