I, as a born male, don't particularly identify with anything stereotypical regarding the social connotations of "my" sex (in fact, male gender expression is a black hole to me where I reside in a corner, purely out of fear of disturbing my social anxieties).
It brings me great joy to inhabit a female avatar in a fictional setting - where the escapism temporarily, somehow, alleviate the real world frustrations of acting the part of what's "expected" of me. Sadly, this escapism is not yet available for Playstation VR I believe.
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My experience might certainly be an outlier within "men's tendency to play as women avatars".
Furthermore, an interesting and relevant inquiry in this is also how many play for self-insertion/(narrative engaged)escapism vs approaching the medium as entertainment/a "plaything"/ - something to enjoyable pass time.
Games allows both of these approaches (even at the same time in one instance); thereof I find it hard how to gauge and assess relevant information without detailing this juncture in anyone's statement - because it seems like this would be a consequential divider in determining the attitudes the original inquiry asks to research.