That's cool. You're allowed to disagree with her all you want. The fact that you disagree with her, OTOH, does not mean that she's wrong
For my entry into this discussion: the marriage vows have each spouse holding a monopoly on the satisfaction of the sexual needs of the other. With that monopoly, comes a duty to satisfy those needs to the best of one's abilities. I hold that chronic refusal to satisfy one's partner's needs (as distinct from occasionally not feeling up to it) is as big a violation of the marriage vows as infidelity
The reason behind the chronic withholding is the issue.
It’s a symptom of a deeper problem and it may be as simple as you flat out can’t stand your spouse anymore (for various reasons). Not condoning it....just saying “lay back and take it” will only make you grow to hate them if you simply don’t like them very much right then.
That assumes there is not some medical condition preventing one of the partners from participating in sex. . .right?