Okay, I can answer this as a general over all statement. It may not apply to everyone, but it will apply to most.
The reason more men then women are into AB/DL is very very simple and is a psych issue. And no I don't mean that you all are psycho or anything like that. What I mean is the reasons more men are into this than women is because of how the different sexes are wired mentally speaking, as well as outside influences too.
There is an old saying, something along the lines of "the only difference between men and boys is the size of their toys". Think about that saying for a minute. What is it really saying? Also another saying, "boys will be boys".
When it comes to people who pay to be professionally spanked, tied up, humiliated, controlled and the like there are people from every walk of life who enjoy this, both sexes too, but the overwhelming majority of people who pay for these types of services are men. The professions of these men also show a trend, all are position of power and they are pilots, lawyers, judges, and doctors. Why do you think this is?
A basic human need and desire is to be loved and accepted no matter what you do, what sex you are, where you live etc. Women in general are very snugly creatures. We give birth and we get that love and acceptance from our babies for example. We also group together with other women and form our own safe groups where we are loved and accepted. With men this doesn't happen as often. Yes, you may have a group of buddies that you golf with or drink with, but you can't usually let your soft side out with them. And because of how you all are wired you would never ever appear as the weaker male in front of the others. There is nothing wrong with that either. You all are like that for a reason and if you weren't then the human race would have died out a long time ago.
So because men often times do not have these types of groups in which they can "get back to basics" in they have to find it in other ways, other places. Again, a basic human desire and need is to feel loved, safe and accepted. Little boys are raised to be boys, strong. They are taught that they are men and that they need to work hard, support the family, protect them, care for them and be the head of the family. Society works that way and that is just how it is. That will never change no matter what we women or how much we women are raised to be in charge and the head of the family. Now I am not trying to start a debate here as I am a very strong and strong willed woman myself. But again, men and women are wired completely differently and we both are hard wired to do certain jobs or we wouldn't have survived. Men go out and hunt the meat (work), then they kill it and drag it back to the cave (provide for family) for the little woman to fix for dinner. The basic human concepts have not changed in a billion years, because again of how we are wired.
So as children grow, how they are influenced by both nature and nurture, the basic concepts again don't change. However, men never regain the place that they can call their own where they continue to be safe, loved and accepted. The place that they got that growing up was and is mommy. IN mommy's arms little boys don't have to be grown-ups, they don't have to be in charge, or be working. Mommy will always protect and love her little boy. In mommy's arms no matter how old a boy/man is, he will always be a little boy with mommy.
As men get older and further removed from mommy their needs and desires don't change or go away, they will always remain. Over all the reasons men like to be AD/BL's and women like doing it are for totally different reasons. For women, often times it's a submission issue and tickles their maternal instincts. I know that probably doesn't make sense seeing as how she is on the other end, but trust me, it does. And for men, while most would think it is also a submission issue as well, it really isn't. For some maybe it is, but generally speaking it doesn't have anything to do with submission but rather takes them back to being with mommy where a boy is safe, loved, isn't in charge, and is totally accepted. It's the same reason it's men who are the ones that are always wanting to breast feed as adults. If you think about it, when a man is sad, hurting, crying and a woman is the one doing the consoling if able the man will automatically lay his head beside the woman's shoulder so his forehead is basically close to the woman's neck, which puts his mouth closer to her nipple. This is NOT a sexual response at all but a natural one as he needs to be nurtured. If a man and a women are in bed together and this happens if the women puts the mans head at her breasts the man will settle down a lot faster than not. That has actually been proven over and over. And he will for the reasons mentioned above.
I didn't mean for this post to be long, sorry. When it comes to psych issues they can be complicated and you have to be somewhat careful how you word things because they often times can be taken the wrong way. I hope some of what I said makes sense to you.