That would be misleading. There is a trace of one way incest but it's not really that big a part of the story. It's more like a side thing. (The main guy's cousin has a crush on him.) The main idea is there are video games nowadays where you can wear a helmet and 'literally' go into the game. People get trapped and so on.
There are some great reviews of SAO on Myanimelist.net which will better express my stand on SAO.
My advice: don't watch it. No offense to the fans. There are just tons of better shows that need love.
To be glib, Sword Art Online is an anime that had potential and interesting premise, but fails to utilize them properly. It's plotting is weak. The character were bleak, hollow, and poorly characterized (A good battle character would be Guts from Berserk, not Kirito). The drama is sloppily set-up. And the the second half was abysmal.
This is a very popular series. I'm not saying all popular series are bad. There are some very popular series which deserve the love and popularity, but SAO is not one of them. It is the perfect example of a series which makes up for its lack of substance with the the strength of its fanbase. It's soundtrack is pretty good though.
That question really is hard, I'd say it's the characters that ruin the plot. XD It could have been better if the characters didn't make it any worse. Eg. there are useless, oversentimental moments of oh so big "love" (when the characters didn't spend so much time together before) and whatnot.
It's just really good but I'll try to explain it with my limited vocabulary. lol Sword Art Online is this virtual reality mmo that utilizes your whole mind to play the game, you are basically immobile while playing it. During one session of the game, they were not able to LOG OUT. A main villain has presented himself as the creator of the game. And explains that from then on, a game over would mean an actual DEATH. The only way to get out is to BEAT the game.
It's a really good story plus animation is top notch, also the light novel which it is based from is a good read!
THANK YOU FOR MENTIONING THE LIGHT NOVEL. omg everyone talks about the dang anime, and keep moaning that it's over at the 2nd season, when they should be reading ALL the seasons- IN THE LIGHT NOVELS. here is a link to the 10, (yes 10) light novels written about SAO from the real author: [link]