FanficRecs Comment by Capa
I can't second this recommendation. While the art is excellent and the sex scenes well done, the plot is not existent and the characters have the worst cases of OOC I have ever seen. Plus, America has super-strength in the series, how the hell was he only restrained with duct tape? If you like porn with rape, read it, otherwise skip it.
FanficRecs Comment by Solandra
A warning note - this fic is THE most controversial one on the APH Kink Meme. Either you'll think it's a great and wonderfully detailed piece of Fetish Fuel taken Up To Eleven, or you'll think that it's a disgusting piece of Canon Defilement that takes sadistic pleasure in giving America "what he deserves", fails economics forever, and massively ukefies America and assassinates almost every single other character into Complete Monsters solely to fetishize rape. Just be forewarned that this fill is not one you'll read for the plot, characterization, or history - if you don't find the gangrape kinky, you won't find anything else to like about this fic.
FanficRecs Comment by konekootome
One of THE most infamous fills of the Hetalia Kink Meme with good reason. The art of this comic is absolutely beatiful and contains very accurately rendered anatomy, but this fill is extremely brutal. All of the main cast horrifically gang-rape America, all while taunting him and blackmailing him. It's akin to watching a train-crash and the most gut-wrenching comic that could trigger some people. If you feel the need to see the rapists having their just due or seeing America heal from this trauma, don't worry. There a lot of fanfics dealing with the aftermath. Some can be found here, and several other spin-offs not listed. (Am I the only one that thinks it kind of Meta that this fan comic has its own fanfiction?)
FanficRecs Comment by Kizuna Tallis
(WARNING: Author Tract here and VERY strongly worded negative opinions) Count me out as well. Like The Nostalgia Critic himself said in his review of the visually interesting but iffy storywise movie The Cell, if you're going to make something hardcore and risqué, you better do it right and have a good reason for it. I never got that from this comic. There is no arc to these characters; not one single person we see has any discernable motive or reasonable justification for their horrific actions. We might as well give them black cloaks and mustaches for good measure. The two hurt most of all are America (obviously) and to a different extent, England (Good God in Heaven, how the Ron The Death Eater treatment really destroys him). This actually goes beyond plain old shock value and into something that is just vile. I've personally never felt so sorry in my life to have spent my time and energy reading something so atrocious. Sure I didn't pay a penny for this, but I still feel ripped off. This comic blows and I have to be reminded of it all the time.