Everybody has their own take on it. Personally I don't think there's any inherent lack of respect caused by the act itself, providing you inform your partner and both parties agree. Doing it without permission goes against the basic principle, which is to allow a loving, trusting couple who have grown bored with their sex life to cheat without cheating. There's not supposed to be any emotion involved. Of course, in real life it doesn't always work that way, but that's the general idea.
Now for the "viewing someone as a body" or any disrespect you might feel from letting someone other than your partner have sex with you, it goes with the territory. As stated, it's not ideal to be attached in a loving way for that, so they may view you as "a body" although that's a bit harsh to say it that way. I don't respect any different if a woman/my spouse is into swinging, but I would guess an outsider, not into that, might see it differently.
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