Both include physical contact. Both release tension…. Some pioneer men, in the old American west, used to simply talk to prostitutes, or ask to be held, with no sexual involvement… I recently read an article about Japanese women, hiring men to simply lay with them. Again, no sexual contact.
In addition, sexual tension, is a form of physical tension…
Prostitution, is simply an exchange of currency, for a service. As long as it it consentual, I see no problem. A girlfriend telling her boyfriend that she’ll give him sex, if he cuts the lawn, is logically no different…