I saw this image on Tumblr today, with a nice little thesis about the significance of the scene in the context of the film and our societal expectations of masculinity. I don't have too much to add to the statement, since I think it's pretty spot-on and reads the intentions of the scene perfectly. The post did make me think, though, of my experience in the theater during this scene, which was quite interesting.
When it first became apparent that Silva was kind of putting the moves on Bond, there was an instant palpable tension in the theater -- like, holy shit, is this happening to James Bond? I can't claim to be inside the minds of my fellow audience members, so I don't know for sure what everyone was thinking, but I can state definitively that the theater was collectively uncomfortable during this scene in a way that I haven't noticed when this kind of interaction happens between men and women.
When Bond quips that it might not be "[his] first time," there was an audible sigh of relief, and laughter. It was the perfect response to diffuse the tension. It made me think, optimistically, that it wasn't so much that the audience was afraid of Bond having to do "gay stuff," but that he would be actually in a powerless position in a new and uncomfortable way. Like the pictured comment says, we are so used to Bond being in control and doing and getting what he wants that maybe it was really just that we don't like seeing this character who we know and love so well being threatened with sexual assault. Maybe it had nothing to do with the fact that he is a man and his aggressor was also a man. Maybe.