Why would a girl be receptive of sexual/flirtatious comments from a guy friend she has no romantic or sexual interest in?

Like they've known each other a long time and consider each other best friends. She claims she has no physical or sexual attraction and no romantic interest in him, but does have an emotional connection and considers him a close friend.

Yet, she is receptive of him expressing interest, making flirty comments and even sharing his dirty dreams and fantasies about her. And even going as far as to indulge him with pics she knows he'll like or wearing outfits she knows he'll like. And she appreciates his compliments.

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Also, she loves that you also try to look attractive to her
Why would a girl be receptive of sexual/flirtatious comments from a guy friend she has no romantic or sexual interest in?
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