I'm not particularly into tickling or being tickled by other guys, but that doesn't mean it has never happened. One of my first tickling experiences was with one of my best friend (who is a guy). But that was before tickling became a fetish for me. For me now, I think I'd just have to be really really comfortable with this guy if some tickling were to happen.
Unless it's just a poke here and there, that doesn't bother me. If this person is looking to tie me up, that's where I'd have to be comfortable with this person (but for me that goes with women too).
I've yet to have a tickling experience with another guy since discovering my fetish. Not my thing, but I'll never say never.