I’m happy to take on this challenge. It’s a fun thought experiment.
I can think of many times when I’ve had a desire (I don’t know if it’s morally neutral or not) that would be wrong to put into practice.
For example, I had a job once that I hated with a terrible boss who was awful. I often fantasized about attacking her, telling her off, or doing something vicious like taking a dump in her office. These fantasies felt therapeutic and enabled me to get through that time of my life. I never actually did any of the above things. Telling her off would have cost me my job. Taking a dump in her office or other mean things would have been morally wrong in my opinion. I was honestly just in a frustrating place and some of my anger was directed toward her. I used to feel guilty about these thoughts, but in therapy I learned that it was okay to have feelings and thoughts, often I lacked control over them. But I could control my behavior. There have been many times since when I have craved doing something, or thought about doing something, but chose a different behavior. For example, the other day I fantasized about calling sick into work, buying a bunch of ice cream, and eat ice cream all day even thought I wasn’t sick. That felt morally wrong to me because my coworkers would have to pick up all the slack for my laziness. So, I think it was neutral desire, but wrong to act on it.
Perhaps there might be a difference between phedophiles and actual child abusers. Maybe they can have the urge to have romance with children, but recognize it can hurt children to do this, and then not touch children, but rely on self sexual gratification.