Quentin Tarentino’s Mr. Brown argues that “Like a Virgin” is about sleeping with a man so, erm, well-endowed that Madonna is remembering what it was like having sex for the very first time.
He’s the only one focusing on the “Like” in the song’s title, and not the “Virgin.” One of the song’s writers, Tom Kelly, described the feeling of meeting someone they cared about and being so vulnerable that he felt “like a virgin.” So really, the song is about the deeper connection in relationships, not the surface-level aspect of sex.