Depends, if the story involves some form of humiliation then I prefer 1st person of the person being humiliated, I find it much more erotic to read somebody saying, "... and then I was made to do this, then I was made to do that..."
But the 3rd person is more flexible, they can give an overview of things that the 1st person is not aware of, or write about things that take place when the 1st person is not in the scene.
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