reminds me of that scene from Elves...
"I'm your sister!"
"Yeah, and you've got fucking big tits and I'm going to tell everybody I saw them!"
I think DVDF9 is definitely misinterpreting the scene, though. sure, the T&A is there for the audience to enjoy, but from the kid's perspective, he's just trying to scare his sister. She's old enough to know that what he does in inappropriate, but he's not a teenager, he probably hasn't hit puberty yet, so there's nothing sexual about it to him.