I think a lot of it may simply be social stigma in the male mind. Much like how many men believe male homosexuality is wrong, but those same men will watch Lesbian porn, or the like.
There seems to be a disconnect in their thinking, or the simple for you and not for me mindset.
Personally, I would not expect my partner to do anything that I would not be willing to do as well.
To the issue of some Dom's saying they would never treat a sub to oral sex - I believe that is a different issue, and due to the perception that it would be a power exchange in favor of the sub, and that they, being the dominant, would not wish to change that dynamic.