I'll do my best to explain the turn-on . . .
If you accept the theory that every person has both female and male energy, then crossdressing can be a means for men to tap into their female side, see how the other half lives and what it's like to be a woman. Men don't usually wear silk underwear, so panties feel fucking awesome rubbing up against your erect penis. Crossdressing also has elements of the taboo, which, of course, makes it very exciting. Modern women wear men's clothing, so it usually isn't as big of a deal for females to crossdress, unless they are doing the whole "drag king" thing, where they are actually "packing" a prosthetic penis and they have to go out into the world as masculine-presenting as possible (maybe even with fake facial hair, breasts taped down, etc.).
I think that you both need to ask yourselves what your intent is with either crossdressing or "forced" feminization roleplay and scenes (i.e., what are you trying to accomplish?). Is this in the context of power exchange? Are you trying to cause embarrassment/humiliation, or are you just facilitating making your client feel like the woman that (s)he always wanted to be? Are you also incorporating age play (e.g., is your client a naughty little teenage slut) or sexy slut training (e.g., the French maid)? Is the dress-up meant to be gentle ("sissy" play, with softer colors and lace), possibly with a maid/service aspect involved?
This is not universally true, but many men cannot emotionally/psychologically take anal play unless it's "not them" being penetrated, so "forced" (note the ironic use of quotes) feminization helps them get into a head-space where they can think of that part of their body in the context of a vagina to be violated by a strap-on or other toys.
Amazon.com has a bunch of books on this subject. I haven't read it, but The Lazy Crossdresser book has long been considered one of the best on this subject for newbies