I'm flexible as far as the victim goes. Male or female is okay with me. I definitely prefer a female tickler bar none, hands down.
I do love spontaneous playful tickling scenes. I also like angry tickling with pissed off female ticklers that are gonna make him pay, oh yes.
Sometimes I watch a clip that will have lots of tickling, but it's unclear as to why the victim is being tickled. You just have an empty room with a table, a tied victim, and a woman tickling the victim. There's no indication as to their relationship, or even if they know one another. The clip is exciting for the tickling alone, but something's definitely missing. If I had to put a word to that something, I think that word would be "motive."
In contrast, I saw clip from Tickle Torture in which a woman is progressively annoyed by the noise of the construction going on right across the street. She lures the foreman into her house, captures him, and tickles him in anger, yelling at him for making so much noise, waking her up, waking up her daughter, plus the whistles and catcalls.
Something about establishing a believable motive makes a clip way hotter in my opinion.