Guys the issue isn't the regular "rocking the car" sex-with-hookers found in every GTA since GTA 3. It's a downloadable patch that either adds or unlocks an explicit sex scene. If it's a usermade patch, it's a non-issue. If, however, the code was included with the shipping product and hte hack merely unlocks it, Rockstar would be liable for not identifying the code to the ESRB, who would have, in turn, given the game an A - Adults Only rating instead of the more common and acceptable M - Mature rating. This is to the videogame world the same difference between an M or NC-17 rating and an R rating in the film world and would be akin to Lion's Gate releasing the DVD for Monster's Ball with an R rating, but having an easter egg hidden where during the Halle Berry sex scenes one could press the angle button on the DVD remote to get explicit scenes including penetration (which would, admittedly, be awesome). It's not that it's illegal to make videos that explicity depict sex, but it IS illegal to fail to disclose content in the movie in order to get a rating that you would not qualify for had you been forthcoming about what the viewer could be exposed to.
What scares me most is this investigation getting twisted into the witchhunt that many of you clearly think it already is. I think that GTA: San Andreas is one of the best games ever made. It contains a great deal of violence and some strong, though comical sexual innuendo that could easily scrape by with a PG-13 rating. Watching a partially obscured car bounce up and down while the shocks squeek does not an explicit sex scene make. But if Rockstar DID include explicit scenes that could be unlocked and failed to reveal those to the rating board in order to get a better rating they should be investigated and held accountable.
...and so on.