Video game creation is difficult. Developers must make a quality, function product, it has to be enjoyable to play, they must dance around the ESRB so they can reach their target market, then the publishers have to liek the game as well. And hopefully the creators will still be proud of it when this is all said and done.
The creation of games is chaotic, you throw things about, shift it in and out, like pieces of a puzzle, finding things that fit and things that do not, what works and what wont. After a few weeks of that, the process really begins.
Often things areleft out of the game, but the code remains intact and within that game. Thats odd you think. But if ti were removed then it may create other bugs in the code.
Example: A dev creates a jumprope minigame and he decides it should be a rhythm type excercise, he goes on to develop the system for the rhythm(algorhtyhms and such), he adds some things like related graphics, and gets it approved and ready to go
Now,the other developers will review this work and see what of it they can build upon, the graphics people will add good graphics to the original devs stuff. These graphics might be exclusive to the jump rope sequence, and they may also be found elsewhere in the game.
In a few months time, the original coders work is used by several other devs in their code, and the art is spread around as well. Then suddenly some higher up cuts the jump rope sequence.
How can you remove such an embedded portion of development? It is present, and functional. Other portions of the development are built upon it, dependant even, the praphics are there as well. What now? Simple, you simply never have the jump rope sequence called by the game, essentially the main program never calls for that function. It doesnt alter any of the code, the sequence is just never seen by consumers.
Most games have “easter eggs”. We see this all the time, and the example above is likely what happened in GTA:SA. Most hidden code is not sexual, but then again GTA:SA is a “mature” rating.
Do we blame the ESRB? Of course not! The hot coffee minigame is only there if you hack it. Sure, its just a single bit, but its a modification to the game files, to play the game in a manner not intended by the publisher/developer.