most taboo subject kinks revolve heavily around the fact that it just is taboo, and the actual taboo itself is more of a flavor (at least in healthy use cases)

I'm a part time professional dominatrix and have had two clients whose sessions involved race play. One where it was the main thing, and the other just part of it. For both of them I could tell they were deriving pleasure from the power exchange aspect, and the race thing was just the specific form it took for them

It makes sense that for a majority of people, it's going to be completely unsexy and seem strange and incomprehensible. If it weren't, it wouldn't be a kink