I like Sara's storyline because I personally like these sensitive, emotionally fragile girls who feel insecure despite being super hot and don't realise just how attractive they are because the MC comes in as this "knight in shining armour" who makes them feel better and helps to bring out their naughty side. It's also better when you can tell the 2 characters have a real emotional connection to one another which these 2 obviously have.
As for the incest part, it's the primary reason I play this game. I'm of a view that, as long as sex is between 2 or more consenting adults, it shouldn't matter who's doing it as sex is a natural part of life. We all want it, we all need it (unless you're asexual), so if a brother and sister want to have sex, why shouldn't they? If it's purely recreational and meant simply as a means to satisfy a deep-seated biological need, why can't they do it? The only scientific reasoning behind it is that any children that result from incest are more likely to be disabled, but other than that it was just some prudish people back in Roman times who found it weird and then made everybody else find it weird by making it part of religious doctrine thus resulting in it being illegalised.
Personally, I feel like our society is so prudish in general when it comes to sex that we suppress a lot of our sexual urges and desires, including incest. Of course, if your family members aren't your type in terms physical attractiveness, then you wouldn't feel any sexual attraction towards them anyway, but it's where people do have insanely hot relatives that I find it hard to believe they haven't at least once thought about it. I had a friend with a super-hot sister, glamour-model-esque body, and all his girlfriends were similar to her in terms of appearance and sometimes personality. To me, it felt like, deep down, he wanted his sister but because society told him "no" he went for girls who were just like her. I always said to myself that if she were my sister I'd have tried to pursue something with her. I had sex with her anyway and that's why we're no longer friends, but it would've been much hotter if she was my sister.
Point is, I feel like all consensual sex is perfectly natural even if it's between family members. It even happens in the animal kingdom. Cheetah mothers force their offspring away once they reach maturity and sometimes, years later, they'll end up mating with their mature adult son when the female is in heat because the family bond is broken and they no longer recognise one another. Also with lions in cases where a young male cub kills the dominant male, his father, then mates with the females of the pride including their own mother to produce a new generation. Chimps do it, gorillas do it, even insects do it, yet we humans somehow consider it "unnatural".