There's no doubt they had sex in The Naked Time.
But Tasha was under influence.
She seemd to regret that at the end opf the episode: "It never happened!"
Roddenberry was portraying the future as sex-liberal, but I'm not sure this is liberality.
OTOH Data is clearly immature at that point. He could be argued to be incapable of understand his actions. He annoyed Picard with embarassing questions often.
Edit: given the occasional truculence of the moderators I've seen around here I half-expect this thread to be deleted or closed on sight. If so, oh, well.
If you watch the episode, you can see that:
both are "drunk"
she seduces him
he is fully functional
There is no "abuse". Who would have been abusing whom? The fuckt that he has the program and equipment to pleasure her all night long should show that he is not immature, and clearly understands his actions.
You can also regret sober sex and come to the agreement that it never happened.