I'm not sure if anyone who DOES collect for the nudity would openly state that here due to some ppl being... not nice ppl.
I myself have covers that have nudity on it, but the same as OP, not because of it. I like Lady Death and a bunch of covers i have show nips (through fabric) but I have them because they only print so many and I love the artists. Dawn McTeigue, Ula Mos, Elias Chatzoudis, Sabine Rich etc. The characters could be fully clothed and it wouldn't matter to me. I would still own the cover.
I do have the XXX variant for Savage Dragon #225, but I didn't know what the image actually was until i opened it. It was a spec book but I don't think it's going anywhere.