The ESRB has released the ratings description of Gust and NIS America's Ar Tonelico Qoga: Knell of Ar Ciel - supposedly the final game in the series and the first on the PS3 complete with 3D visuals.
Surprisingly, the game has received a Mature rating, unlike it's Teen rated predecessors. Not so surprisingly, the reason for the Mature rating is some really, well, interesting dialogue and artwork in the game. It's best you read the description yourself, I'd just embarrass myself trying to explain.
"Some power moves cause female characters' clothes to vanish in layers; the characters are often depicted holding (covering) their breasts, wearing only underwear, or standing behind strips of light that obscure their genitals."
Sounds pretty standard for the kind of game Ar Tonelico is, but that's just the start of it.
"In one cutscene, male characters encourage a woman to strip (e.g., "Uh . . . do I have to take off even more clothes"¦?" and "Quit teasing us and do it already!"); another sequence depicts a male character "removing" a magical crystal from a female character"”this scene is accompanied by suggestive moans and comments (e.g., "Aoto's putting his hand inside Soma" and "Fumble around every inch inside of her . . . you will find what you're looking for . . . !"). One brief cutscene depicts a female character's exposed buttocks."
So who's getting it? The game's out exclusively on the PS3 in March.