>>938645741 (OP)
Taboo mostly. Ankles used to be sexy, well still are to muslims, due to taboo particularly during the Victorian age.
Womens nipples are sensitive and often part of foreplay, making them and breasts a focus. Don't get the porn garbage of playing with a man's nipples, at least mine aren't sensitive.
It is a low level "social offense", grabbing a boob is slightly naughty and you can generally get away with it in public with minimal controversy, while grabbing at ass or cunt is scandalous and can fairly easily get you punished, ask the president about grabbing them by the pussy. All of which feel very good in hand... though I do also like to caress her earlobes and neck.
Variety; breasts have a wide range of characteristics, making them exciting to observe particularly in motion.
Primitive infant memory generally associates boobs with nourishment and comfort. I really need more comfort.
Versatility; breasts can be displayed and partially revealed in many different exciting ways.
Boobs are the opening act, when the lady is disrobing it is usually the first revealed of parts of their body not permitted to be shown in public.
Lords Of Acid has a few things to say about the bust too.
Etc etc et al.