Any type of embarrassing nudity was exciting to me back then, as at that time male nudity was played mostly for laughs.
My earliest memory was a film called The Invisible Kid where Jay Underwood and his friend (who also looks familiar) invent an invisibility potion to sneak into the girls locker room. However the potion keeps wearing off at the most inconvenient times where at one point they are both running around the school halls together trying to avoid being seen.
Saw Private Resort around the same time. Preferred Johnny Depp at the time but Rob Morrow's extended nude scene was actually much better.
Another film that came out relatively recently that was similar was Reid Ewing in 10 Rules for Sleeping Around. At some point, his character ends up entangled with another naked male character. The film basically cuts to him occasionally during most of the runtime.
