If you start your approach in gamemaking with "today we are going to start developing an M-rated game", you are doing it wrong!
The rating is not supposed to tell you who will enjoy the game, it only tells you who SHOULDN'T play the game.
Also, an M rating is usually acquired through use of gore, sex and/or excessive violence in the "plot". Why this makes a game better I don't know. People need to understand that this part of games simply SUCK ASS. Game developers can't write good scripts, because they are all computer geeks, not authors. Playing a game for the "good" story is absurd, it's like watching porn for the good acting.
If Wind Waker had gritty graphics, enemies that bled and a sexy, adult Zelda, would it get a different rating by the ESRB? Probably. Would the game be any better for adults? No. It would be exactly the same game with a different look.









