Digital high heels are entirely cosmetic. They are almost recursively cosmetic.
High heels serve certain functions in meatspace. They make someone taller. They make legs look longer and change their shape. They make it harder to run and present various other mobility problems depending on the specifics of the heel. Some like these cosmetic aspects or not.
Digital high heels do none of these things. If you want to make a taller character, you make the model taller. If you want the legs to look different, you can do that directly, too. When you look at a character in high heels, your simian brain is applying intuitions and judgments that have absolutely no applicability in a virtual world. Her shoes and leg appearance and entirely independent. If you just wanted her to stand on her toes and levitate a few inches off the ground, as if she were wearing invisible heels, that would be easier than implementing the high heels. It is all cosmetic, and it is completely independant of any physics.
This applies to both pro and con. Reasons I don’t like high heels? No applicability to digital high heels at all. She could have no feet and still play soccer; the game rules do not care about appearances. She cannot feel uncomfortable, and I can give her superspeed just as easily as any other character. The reasons you think high heels are sexy? No applicability to digital high heels at all. They are little pixels that have no effect on her leg shape or gait. It is purely fetishizing footwear, and imaginary footwear at that.
I need to work out how this affects my intuitions. We are primates, poorly adapted to virtual worlds. But until everyone else engages in introspection, we must also deal with all the primates who think that the digital high heels are sexy or marginalizing. The whole point of cosmetics is to affect perceptions, and those perceptions will drive players to or from your game.