I occasionally enjoy ASMR personally. I've never gotten any "tingles", but find a lot of it to be very relaxing and enjoyable nevertheless.
Do have to agree 100% with you: I would love if some ASMR-like porn scenes were released. I don't watch almost any of the Japanese scenes on SLR (90%+ just look off to me), so maybe there are some ASMR scenes in there, but on the non-JAV side I think the "Black Box" series got fairly close a few times.
I think a scene that starts very ASMR-esque, like a haircut/salon, massage, etc. that just gradually turns into a sexual experience could be a big winner. "Blow Dried" from VRBangers comes to mind as being somewhat close to this.