Philomel: Again, you are trying to put children into the shoes of adults. Some things are considered sexual to adults because they make them that way for whatever reason. There are, in fact, instances of "spanking" in the adult world that are not considered sexual by either party. Don't assume that just because a lot of adults see something as sexual when it happens to them (especially when they generally only see it that way because that was how it was clearly intended in the first place), it has sexual connotations everywhere it goes.
And I will not respond twice to ignorant statements putting words in my mouth.