Say your boss has two reports, you and someone else. You are the same gender as the someone else. They are sleeping with the someone else. They then promote the someone else while not promoting you. Now you have to ask yourself: do I need to have sex with the boss to get promoted? This type of situation is why most companies will fire you if you’re sleeping with someone you’re writing the performance reviews for. Also, all of Jensens reports now have a path to sue Nvidia for unfair treatment, he put the company at huge risk.
You can ingratiate yourself to your boss without having sex. I have seen people doing non-sexual favors to then successfully get promoted. Not saying that sex with subordinate is OK, but that you have to ban all kinds of personal favors.