When I trip over pictures of men paddling men, their bottoms are usually covered by white briefs. I don’t see this when women are paddling men. When women paddle the man’s underwear is usually off or around their legs. A different dynamic.
I found one picture in my files where a woman paddles over his underwear. And in the next picture they are at half-mast.
Underwear at half-mast
Or more commonly, removed before the action begins
Of course there is always the special case.
myself prefer to be naked
I’m pretty sure women love removing underwear just before the spanking as much as men love removing women’s panties.
I always liked when a woman takes my underwear down especially when I’m erect and it gets caught during the struggle to remove then just springs right up.