Interesting that you find it offensive. Both are professions, with prostitition being the oldest. It did not work for you, but it works for many others, that's why the profession continues...

Both receive money for service provided.
Both give comfort; some clients get physical comfort, some clients get emotional comfort.
Both use various techniques and methods for the different clients.
Both won't provide service without pay.

Both have boundaries.
Let me give you an excellent example...
As someone who has lived on the streets as a result of growing up in the system, I knew many hookers.... and many who will not kiss on the lips.
That "boundary" exists because they feel it is very initimate and reserved for the ones they truly care about. Kiss everywhere else, but not the lips.
Some minimize eye contact and reserve it for the kids in their lives.

Both have time limits...

Many have experienced sadness in their lives.

Suspend your judgement of the profession. They are very similar, especially when considering the services provided by "high-class" hookers who may also act as escorts.
Some of them are "trained" how to behave when escorting.
But if the money doesn't flow, there is no relationship.