GTA V: 6 Things We Learned From The ESRB Rating Breakdown

4. A Brief Instance Of Necrophilia

"Within the game, TV programs and radio ads contain instances of mature humor: myriad sex jokes; depictions of raw sewage and faeces on a worker's body; a brief instance of necrophilia (no nudity is depicted)."

This one is described in a confusing manner as at first glance it sounds like a radio station advertisement spreading awareness to the controversial mature humor, but the ESRB also notes that no nudity is visible in this sequence. Whatever the case may be, it is apparently a brief sequence but an intriguing one sure to make headlines nonetheless.