The law in the USA tries to spell out what kinds of contacts with minors are wrong. Is that perfect, probably not. But then witch-and-warlock hunters will always exist.
Grown men do not shower with little kids. Grown men do not perform horse play with little kids naked in a shower.
That statement alone from Sandusky is all that I needed to hear. If he is doing these things on a regular basis then he is doing worse things with children.
I played youth sports and I have coached youth sports. Kids shower when they return home. The YMCA has a men's locker room and a separates child's locker room for a reason.