Like any relationship, incest has its high variability & complexity. Usually when there is conflict of interest.

The commonly assumed connection between pedosexuality & incest is perceived convenience due to the world it lives in. Eg: Pedosexual father becomes attracted to daughter because he cannot find a partner outside of his family. Once again, a perception based on rationalising ones current scenario, & thus attempting to make it work in ones favor. Not saying the attraction isnt genuine, since sincerity is literally a state of mind.

The other reason of course, is genuine attraction to a child family member. Irrespective of the ability to find a partner elsewhere.

I personally see no reason to deny incest. From any orientation, providing it is mutual of course.