If you can get away with satisfying the almighty payment gods by using the 'step' word in dialog once or twice at the start, and in the video title and description, but then shifting to just straight up 'mommy' etc afterwards and for the rest of the video, that works for me. Putting it in the title and description but then not addressing it in dialog at all does not (looking at you, VT).
That said, there are other immersion-ruiners for those looking for the taboo thrills. 'Mothers' who are clearly barely older than the male performer, and certainly not old enough to be anyone's mother, are a problem. Sure, your step-mother could be of a similar age to you if your father is one lucky bastard, but then you can't pretend in your head that it's not step-porn. Mothers who are of a different nationality / ethnicity; yes, your mother could be from another culture and have an accent that you don't share, but there still needs to be a resemblance in terms of skin tone etc to sell the fantasy biological relationship.
At the end of the day the studios toe a fine line and you're never going to see the sort of content that, say, Rachel Steele or Xev Bellringer or any one of the number of independent fetish-oriented self-producers can manage to make and sell under the radar.
But there are a few good videos on here and I'd like to see more in same vein.