>>24336621. I don't know how common it is for girls to be into this stuff. It's fairly widespread on the internet though. It has fans of both sexes, I'd say the majority are probably girls, so one can find a good few fujoshi (yaoi fangirls) across anime/manga, or specifically yaoi-orientated sites across the internet. The male-female balance can vary from site to site, depending on what sex most of the people using that site are. For instance, at the time of the last survey, most of the subscribers to the /r/Yaoi subreddit were male (about 60:40) because Reddit apparently has a mostly male membership. The same could be true here on 4chan, but I'm not really sure. I don't know if a survey's been done of this board's users or anything.
2. The point is that it's hot. Let's say, if someone's attracted only to guys and they're viewing something with a hot man and a hot woman having sex, they'll likely be attracted to one person there. If they're viewing two hot men having sex (even if they're of different, uh, levels of masculinity to each other) they'll find two people there attractive. Boom, it got doubled. Make it a threesome and you could triple it. Basically, I suppose it can be easier for someone to get off to something if all the characters involved are people they could be aroused by or attracted to.