I don't see that as a valid application of Occam's Razor, and here's why.
Rather than looking at the strip as a whole, let's start by focusing on the comic with Roy's resurrection. Taken in the context of Haley and Belkar having a similar reaction, Occam's Razor says that Durkon didn't want to see Roy naked simply because that's weird, and also because Roy is his leader. Nothing to do with attraction or lack thereof.
If we accept that, then there is only one instance where Durkon shows disgust at another man's being naked. Now, Occam's Razor says that the simplest explanation is Durkon either isn't attracted to Elan or is but still doesn't want to see him running around naked in the middle of a dungeon (because thinking of someone as attractive and wanting to put your hand on their naked body in front of your boss are two different things).
tl;dr your Occam's Razor is dull