Per hour probably isn't a good comparison. Developer per-hour is usually for a medium-large company that wants you for full-time hours and takes care of all risk and overhead for you. Sex worker per-hour is for a client who only wants a hour or whatever, and the worker takes basically all of the risk and overhead as far as rent/hotel rate, travel, supplies, advertising, etc.

Maybe a little more similar to a software consultant who has to spend a ton of extra time drumming up clients and setting up engagements and pays for their travel and any hotel fees out of their rate.