In theory, there should be a direct correlation between film ratings and game ratings:
E for Everyone = General
T for Teen = PG-13
M for Mature = Restricted
AO for Adults Only = NC-17
The problem with the ratings system is that any kind of sexual content immediately earns the game an AO rating, which means most retailers won't sell it, and if retailers won't sell it, then the game companies won't make it. The M rating should be similar to the motion picture R rating, which allows a certain degree of sexual content without having to be rated NC-17 or XXX.
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