This porn video tag refers to a scene or content where two men engage in a sexual encounter, which involves seducing each other. The term "gay" is used to specifically indicate that the interaction is between individuals of the same gender, in this case, males. In a typical gay seduction scenario, there might be instances of flirting, foreplay, kissing, touching, and eventual penetrative sex. The main focus here is on the sexual attraction and desire between two men, which leads to an intimate experience.