IANAL, but I believe the reasons it is a crime are the same: in the off-limits situations, the minor is believed to not being able of giving informed consent. But at least it's not called "rape".
(I find the term "Statutory rape" quite misleading. It is definitely not the same thing as plain rape, or worse, child rape. It looks like it has been pushed by a lobby of afraid, protective, conservative, possibly religious parents.)