From my experience there isn't a difference between gender, but more of a difference between individuals. Although saying that, you can predict a little about how someone may react to a spanking depending on where you spank and what you use to spank them with. SOme items offer more of a sting, some a thud, and some mix it up a bit. Some areas have certain nerve endings in which cause similar reactions in most people (like spanking the inner thigh can be a turn-on for many).
Daily moods and health also affect how a spanking is felt. If a submissive is under the weather, they aren't going to react to a spanking the same way they normally would - hence why it's always best to ask a sub about how they feel that day.
There are some who like to draw out a spanking, and others will get whjat they need from a couple. There are a few subs who say that they hate spanking and only see it as a punishment, and others who love it. Some see it as a challenge and aim to beat their past record.
I say sub, but a person being spanked doesn't have to be a sub, they can be a masochist only, but I mainly deal with a sub.
I disappoint people when I'm spanked... I just ignore it and shrug it off. Personally, if I don't want to feel it, I switch off in ways and won't find it pleasureable or painful. I just see it as a bore and roll my eyes at the spankee. This often takes all the fun out of the spankee.
But when I'm dealing the spanks, whips, floggings and cannings, I come alive. My eyes widen, and I get a buzz out of it. I find it highly pleasureable to do. Although I must admit my favourite is highly sadistic spankings, but there are few who can handle this. But like many subs who go into sub space, I go into my little space after a good session.
For me it's the psychological connection which is important too, and gets me off. From the sub who loves to be rewarded with a hundred or more paddlings, to the reason why a bad sub is being spanked. I think the psychological plays a key roll with the subs too, with the reason behind the spanking. To perform a spanking for no reason often leaves them confused or disappointed, and personally sometimes doing it just because you can, can be abused by some Doms.