It’s geared towards anyone who hires a female escort. In my experience, this can be men and women.
So the audience would be male and female.
As I’ve never been a male escort, I can’t speak to that industry from personal experience, however, I would imagine most rules are the same. When I was a booking agent for an escort agency, we handled booking with male providers the same as we did with female providers. It just didn’t happen anywhere near as often.
If you have any specific questions or concerns, I would be happy to address them!