Sexual etiquette is not as talked about as, say, table manners. That’s probably because, unlike which fork to use for dessert, few universal rules apply to what happens between two people having sex. Some couples are very polite while others would consider politeness a passion killer.
It is neither necessary nor an indication of a proper upbringing to say “please” and “thank you” and “you’re welcome” during a spanking session – unless that’s in the script. And unlike what’s appropriate in most situations, during sexual encounters, heartfelt vocal expressions of vulgarity may be just the thing.