If there was an option to play as a female I would always pick it (and name her Asew). If asked why I picked a girl I would always say it was so I would be staring at a girl instead of guy while playing the game. And while that is only half true for me, I think that is the main reason for most guys who play girls in games.
My all time favorite game that I used to play was Gekkeiju Online (similar to World of Warcraft but really small player base) One of the biggest draws for me was you could have a costume set (that included dresses, skirts, bows, etc) that you would always see which was different from your armor set (which is these type of games usually is ugly). It was weird though that the clan I joined was almost all "real" girls since the fashion part was also a big draw for them. I think as a crossdresser that picking a girl character is more fun especially when you can customize the character's look where as a non-crossdresser is just happy to pick a girl character so that don't have to stare at a guy butt for hours.