@arclespotThat's always been my approach, as the whole "I say my mother/sister/aunt/brother naked and we immediately made wild sex" is just too implausible. So I've always preferred the slow-burn, as it provides the time to establish a context, so when they do the deep, it seems more logical, rational and understandable.
As no one's going to try something THAT risky, without seriously evaluating the potential repercussions, which again, provides more context for the entire story.
By the way, I wrote a LOT of 'pseudo-incest' stories years ago, mostly where the couple aren't directly related, as their either step-siblings or, in more than one, they'd not quite human, so their common ancestry is more vital than their legal relationship (different societal norms).