This would be more lewd if the kid, without actually telling her he knew (to maintain the illusion of ignorance and the thrill of voyeurism and cuckoldry), asked his mom if she liked his two friends, and was she sure they weren't too bothersome to have around? And how he knew they liked her because they were always telling him at school how hot his mom is. And his mom would pick up on it, and maintain the illusion while introducing her son to all sorts of activities like mutual bathing, which would be a shared fiction to cover up him getting her ready for his friends.