The Jewish magazine Forward has an article on Kink and Nazi roleplay. It’s a general discussion on the topic rather than putting forward a specific opinion, but interesting given the source.
I’m always a little torn on the topic. WWII has now been the subject of countless comedies, sitcoms and action movies. Alongside serious treatments like The Zone of Interest you have sitcoms like ‘Allo ‘Allo, featuring slapstick, double entendre and lots of national stereotypes. The picture below is two characters from that show – Gestapo leader Herr Flick and his sexy assistant Helga. Readers of my age may look back fondly on some of Helga’s appearances.
When a prime time BBC show from the 80’s is using Nazis as a source of light entertainment, it’s hard for me to get upset about kinksters using them to get off. At the same time, it does seem all a bit tasteless. There are plenty of severe military outfits you can combine with interrogation scenes to get a very similar dynamic, without actually having to drag real Nazi paraphernalia into it. Taboo power imbalances are fun, but surely one can kink on the concept and idea rather than specific historical reenactments.