I've thought about this a lot, and some interesting things came to me.
In a sort of reverse of that PBS series with Alan Alda that had a segment on ticklishness which showed that a machine tickling someone didn't tickle as much as a person doing the tickling, I wondered whether it would be possible to construct machines to be tickled by men and women (perhaps with a prize for the team deemed better to provide motivation) with simulated human reactions and some means of quantification to decide the "better" question.
Of course, this could only measure physical "devastation" (I'll use that term for convenience, defining better as superiour devastation), while really it seems that the psychological factor is at least as important (for my own case, I'd say more so). Would there be any way to negate that factor using only people? It doesn't seem practical to try to have victims situated so that they couldn't tell whether men or women were tickling them; it strikes me as almost impossible to block the victim's assumption when the tickles are felt, in much the way that one sees a person and thinks He or She even if that turns out to be wrong. Even if one were able to use a group of people who were all completely bisexual in the 50-50 manner of attraction, it seems unlikely there are enough people who would react identically to tickling and/or being tickled by either men or women.
Pondering the psychological aspect, what strikes me is how being tickled in a particular situation would induce some people to shut down and yet induce others just like them to be even more vulnerable, either willingly or otherwise. Taking the question of possible attraction into account, there are sixteen ler/lee combinations, with men/women who would/wouldn't be attracted to people of the partner's gender (sorry I couldn't find a way to make bisexuality and asexuality fully realized in my 1-on-1s here, but give me credit for not saying straight/gay). We have four cases of possible Mutual Attraction, four Ler Likes Lee, four Lee Likes Ler, and four without any attraction either way. These are further crossed by the four all-male, four all-female and eight mixed-gender cases. I'm out of time now, but I'll ponder more about which sorts of situations are most common, etc. and why, and hope others will have things to say.
Sorry if I've bored everyone to tears!