Sure, hentai's not my thing.  I've seen plenty of 
it...and I find it very amusing at times... but I 
just don't, ya know... get off on it or anything.

But, I've found several appeals to hentai cels.  
For one thing... a lot of hentais have really 
cute or impressive character designs.  I love the 
designs for Pink and Peirce from Dragin Pink, and 
Chip from Magical Twilight.  And Words Worth... I 
think Words Worth has the best character designs 
of any anime I've -ever- seen.  Most of them are 
obviously imfluenced by other anime, but they're 
still beautiful, and I love almost ever character 
(the humaniod one's at least).  

Also, I've seen that MOST hentai cels are cheap, 
even for the non-hentai scenes.

To proove my case in point I HAVE to show off my 
Kaizer cel.  Kaizer is the bishie villian from 
Words Worth is SOOOOOOOOOO  hot!   One of the 
most gorgeous men in anime if you ask me.  And 
this is simply a gorgeous cel (thank you, 
Kenshinny).  4 layers... beautiful.

So, if you like the cel... the pose, the art, the 
character... go for it!  Thats what cels are in 
the end, right... art.

Just my two cents ^^

-Kams