Plug Love (2017)

Nearly halfway through the film there is a sex scene between a man and a woman depicting various positions but only shown above the waist. The woman's nipples are never shown. In fact, the only instance where there would be, there appears to be a pad covering the woman's nipple.

Multiple instances of barechested males in sexual and non-sexual contexts

There is a sex scene that is non explicit with a man and woman in a various positions, the woman's breasts are covered throughout.