She is obviously no where near old enough to be his mom and they could of at least wrapped his hands so that it would give validity to the fact he's not supposed to be able to use his hands but I like her and it's a good Watch/Wank
The ultimate tabboo would probably require at least one animal, some feces and biologically impossible blood relations to said animal. And no, I wouldn't want to watch it. Just sayin.
This is more like your ordinary Mom/son thing and it's been around for a while, too.