When I got interested in tickling in my mid-thirties, now 53, I had this weird thing that tickling a girl reminded me of tickling my younger sister as a kid and it weirded me out. Also most every girls that bothered to post ads were so much younger than me and I wasn't interested in that.
So I met up with a guy of course I was also interested in doing tickling so it was a switch session. It was great fun and I've just been tickling with guys ever since. I have switched , been tickled and tickled straight gay and bi guys. I always like for the session to be really intense giving or receiving. Doesn't have to be sensual and it can be light touch but if you are really sensitive to light touch it gets to be very intense after a few minutes.
When I tickle I want to be laughing or making the other guy laugh if I'm tickling him that's all that counts.