It's interesting how both Rimmer and Lister's low versions imply negative judgement on their own sexualities.
Rimmer basically sees himself as a deviant and a pervert (which is all to do with his internalised homophobia). And Lister feels bad for lusting for meaningless sex. Even though he's been alone for a long time and hasn't even seen a real woman in years, let alone slept with one. Like it's such a normal thing to wish for at the best of times, but especially in his situation it's kind of expected.
idk I just think it's such a credit to his good character because the ālowā parts about him are fairly innocuous.
He watches horror movies. As a child had morbid curiosity. Burned his friend with a magnifying glass, again as a child. Like that's just typical boy behaviour, but he knows it was bad and wishes he'd acted differently. Low!Rimmer says "he's the part of you that wants all your friends to fail... He's cruel, he's selfish, he thinks terrible things."
Again it comes down to his own perception of himself. The parts of him that he's not proud of, the parts of him that feels regret. And again it's the idea of thought-crime only affecting the person having the thoughts.
Lister is a very good boy and I love him the end