> But I was, ironically, left with an impression that the Victorian era was more comfortable with male intimacy, and appreciation for male beauty, than our own.

This might not be an entirely faulty perception. Wilde was, I think, aiming for plausible deniability. To hide the homoeroticism amidst the pretense of merely intense platonic love. Because in that time such expressions were often permissible.

I've seen the theory phrased a few ways but here's one take. In sufficiently homophobic societies, the possibility that a man doing something we would perceive as homoerotic, is himself gay, is close to zero. Because no one would ever risk exposure. And so expression of non-sexual intimacies we would see as gay are not perceived as gay in those societies.

We see this shift in the recent literary tendency to "queer" platonic male relationships in historical literature. To use a slightly absurd example: are Sam and Frodo in the Lord of the Rings gay? It has been argued by some. (Put "Are Sam and Frodo" into Google and see what pops up on autocomplete to finish that question!)

I think it is the romantic (in the 19th century Wagnerian sense) and conservative worldview of Tolkien in action: the nature of the relationship is that of comrades-in-arms. And in that context certain intimacies that would be intolerable are otherwise not. That is why Sam says that he loves Frodo.

Another example the modern audience often just can't get over, is men who used to sleep together. In the most literal sense of the word. Platonic bed mates. Some guys did this even when other beds were available. Maybe they were cold. But maybe they were just lonely? if some women put on pajamas and have a movie-watching slumber party they probably won't get called lesbians. But men must tread carefully today at least in America for that kind of thing. There is just some mental block in our society with that kind of intimacy between two men. But perhaps not back then. (Or maybe Abraham Lincoln really was gay. But I kind of doubt it.)

Wilde is right on the transition point when it started to be conceivable that a man is actually a self-identifying homosexual and that male intimacy might therefore be coded as homosexual. He played with that ambiguity. And in his case, got burned.

Why is your example absurd? I read LoTR and definitely had the sense that Sam & Frodo were gay. I actually thought the hollywood version sanitized this away entirely and assumed it was because it'd be 'too controversial' at the time the films were made.