Just to clear this up: They're not saying that Super Mario Odyssey has profanity or sexual content. Those are just examples of tags that get a game pushed up to B in the CERO scale.
Looking at the ESRB description, the game merely contains "Cartoon Violence" and "Comic Mischief".
https://www.esrb.org/ratings/Synopsis.aspx?Certificate=35042&Title=Super+Mario+Odyssey







