He does try to be respectful of Sanji's cooking. Mostly. But there's no cooking happening here and Luffy is all too eager to nuzzle and kiss and enjoy their time together. There's a laugh at the mention of Nami.

"You can't expect me to be quiet when you're naked, Sanji..." He's not sure that's even possible!

... Especially right now. He sighs against his neck, maybe working at a patch of skin to bring up a mark, eyes going half-lidded when fingers slide through his hair.

"I like it when you say mine too..."