Girls are generally not around men alone, particularly if they aren't related to them. As your second link shows, when it is child initiated, the child views it as positive at high rates. So that right there, shows that boys, who people allow around adult men alone more, will have more chances to initiate, thus increasing their "positive experience" percentage.

This also makes the issue of actual abuse seem larger in regards to men and girls, since there are less consensual interactions between men and girls to challenge the abusive interactions.

Another thing, girls are more social, so even if they initiate, there is a somewhat higher chance they won't feel it was positive... "regretting" the action based on societal norms.

Either way, children are sexual creatures, children enjoy sexual interactions, if the child likes the partner, the age of the partner means fuck all.

Sadly, we must be aware of sociogenic and iatrogenic harm. It may be fun in the moment, even if child initiated, but down the line there is a high chance of memories being morphed into something bad.