There are a few reasons, but please note that this list is by no means exclusive to Cyberpunk 2077....

Games are about escaping reality, as a man I can tell you that in my experience, men are often locked down into a generic "man" mold that is never broken in real life. Gaming gives us a way to pretend to be someone else completely.

Female characters in games tend to be funnier to play as, they often has better dialog and more customization options.

Finally, one of the biggest reason men play as female characters in games is simply because it is better to have pretty female character to look at when gaming rather than a generic boring male character, this obviously includes boobs.