Dan Green,the voice actor of both Atem and Yuugi,believes that Atem is more like a father to Yuugi.I agree with him.I believe that if the Pharaoh had a son,Yuugi would be the boy's reincarnation.Yami even mentioned that Yuugi had the heart of a Pharaoh in the series.In GX,Yubel even regarded him as the true king of games.He's the Pharaoh's heir because he beat the Pharaoh in a duel.This is why it feels like incest to me to ship them together.
