Well, I wouldn't say that simping exists amongst gay men in terms of romantic or sexual interactions...since we have no attraction to women or desire to be with women in a relationship.

I do think that gay men are capable of "simping" in the respect that they may be trying to curry favor with the women in their lives for the benefit of PLATONIC friendships with them (e.g., becoming "one of the girls" or "an honorary girl"). Much of this dynamic can be attributed to trauma and toxic masculinity endured by so many of these Queer men. But, even under those circumstances, I don't condone simping for that (non-sexual, non-romantic) purpose, either.