It's great when it's genuine.
I remember Peaches, late twenties, early thirties northern English brunette, ex-Maxes Angels, great body, attitude and services but did a dirty talk commentary in a duo, it was her speciality. She was like a porno John Motson which I found hilarious “fuck me harder now, fuck her deeper, I’m going to lick your balls, does that feel good you dirty fucker, I want you to come on my face etc.” in a husky whisper, when I stopped inwardly tittering it had the desired effect but not sure how everyone would take it.