>>111430578Sexual and therefor taboo association with nudity is easier when there are secondary sexual traits to see like body hair, breasts, and such. Children haven't developed those secondary sex characteristics so their nudity is seen as less taboo because it has no sexual component
(at least in the eyes of sane men) and is generally more "innocent". This has been a thing since forever, go look up Lewis Carroll's photography of his niece/other young girls dressing them up as harlots or recreating classical scenes that include some nudity.