Just personally speaking, I'm not particularly fond of giving anal sex. I'm glad to do it for any man or woman that wants it, but I don't get that special satisfaction you get when you scratch one of your favorite itches.
Reception, on the other hand...bring it on. It's one of my favorite sexual acts, whether it's fingers or toys or organs during MM, MF, MMF, or any other combination of my M and your Ms and/or Fs. If you throw any sexual acronyms at all my way, chances are I'm stuffing that acronym straight in my ass.
Bottom line is it just feels great to me, and that's what counts.