As other people have said, CSM has their rating for this WAY off. It's a perfectly acceptable game for players aged 13 and up. It's a great strategy game. I have trouble playing some of the missions still -- they're just that tough. You need to have the right mix of people to take out your enemies and it takes experience and brain power to work your way through the game. In playing my way through the first game, I noticed absolutely NO sexual content that would make me question the rating (which is "T" for "Blood and Violence" [for both games]). Also, it's pretty unbelievable that a couple of explicit words would make the game earn 4/5 for language. Especially when, again, I heard nothing stronger than "d--n" or "hell" when playing the game. If you play online, however, you will encounter every word in the dictionary, so that is why I gave the game a mark for language, and would warn parents to watch the online play...it can get pretty messy. "Blood and guts" is, again, an overstatement. When you kill an enemy a corpse appears on the ground, outlined in red. No big deal. There's only "explosions" when you destroy an enemy building.
Overall, a game that is perfectly acceptable for anybody ages 13+