Hmm, what an interesting question. Let me go survey a selection porn so I can give you a properly scientific answer. >_> <_<
Obviously it depends on how well it's written, and for what purpose (as part of a plot-heavy fic, just a bit of PWP, &c), but I'd say I do identify with characters in porn, at least some of the time. Some of it probably lends more to watching from the outside than seeing things from one character's point of view... I guess it's also influenced by how much I relate to the particular character in general. In any case pretty much identify with all genders equally (though maybe if I found some porn with genderqueer characters I would relate extra-hard, but I can only remember one or two actually good fics in that vein atm).
Amusing anecdote: Up until a few years ago, before I figured some stuff out, kinkfic (especially het) used to squick me a lot of the time because I thought I had to identify with the girl, who seemed to always be the submissive one and/or had to identify with the sub 'cause I was female. It sort of took a criminally long time for that penny to drop. ._.
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Obviously it depends on how well it's written, and for what purpose (as part of a plot-heavy fic, just a bit of PWP, &c), but I'd say I do identify with characters in porn, at least some of the time. Some of it probably lends more to watching from the outside than seeing things from one character's point of view... I guess it's also influenced by how much I relate to the particular character in general. In any case pretty much identify with all genders equally (though maybe if I found some porn with genderqueer characters I would relate extra-hard, but I can only remember one or two actually good fics in that vein atm).
Amusing anecdote: Up until a few years ago, before I figured some stuff out, kinkfic (especially het) used to squick me a lot of the time because I thought I had to identify with the girl, who seemed to always be the submissive one and/or had to identify with the sub 'cause I was female. It sort of took a criminally long time for that penny to drop. ._.