He lets her direct him, more because it's interesting to watch her take charge about it than for any type of reluctance. The bathroom floor is tiled, so mud is hardly a concern for clothing layers to be shed and dropped there.

"You know that wasn't your fault," he remarked, meaning the sudden change in mood from earlier. He's removed his shirt, letting Pepper do the same, though he'll take his cues from her for this. It's new for her, and Bakura privately confesses that he's not 100% certain in which light to take this just yet based on Pepper's unknown intent.