I know this is an older thread, sorry to bring it back up, but I recently took a trip to Osaka and thought I'd mention it.
There is a huge thread on P4P options I think at International Sex Guide.
http://www.internationalsexguide.info/forum/printthread.php?t=976&pp=15&page=1
I found it very helpful. To sum:
* Club Amour is a fashion health with no FS, maybe sumata. It's in Dotonbouri, and is across the street from the APA Hotel. I did not try it myself.
* Club Queen is a pinsaro near Tennoji station. It is pretty expensive compared to Tokyo, but according to that thread, it is comparable in service, plus they serve beer instead of tea. I did not try it myself.
* There were maybe a couple places near to Osaka / Umeda Station(s), but I was not able to figure out where, exactly. I did go scouting around to try and find a couple of spots, but failed to connect.
* Tobita and the lanterned doors. This I did try.
The area is, as mentioned, very run down and a little creepy, especially at night. I went walking through there in the evening and got a little bit lost, and it was the first time I ever felt a little worried in Japan. The directions above are excellent - but unfortunately for me, I hadn't seen them before I went down there, so I missed the area, did not go far enough, and turned the wrong way away from the elevated highway. I ended up in a warren of streets with small bars and was very clearly in the wrong place from the looks people gave me.
I went back a few days later and found it, however. While it is run-down, I think the experience is pretty amazing. It is like a glimpse into something from the past which I found really appealing. You walk down these various streets, and the doors are open and you'll see a woman seated, usually nicely dressed, and another woman who will call to you (or ignore you). The "wares" on display are really remarkable - everything from really quite unattractive women to fantasy women. Even just walking through, looking at the beautiful women, saying "konbanwa", nodding to people and being smiled at ... it was really singular. A really unique experience.
I am not terribly attractive, and I'm not interested in the fantasy women so much - I like someone more real, more mom next-door, more my own age. I found a woman who fit the bill exactly, and when I nodded and said hello in Japanese, I was waved over by the mama-san and by the woman herself. In the shop entry, I was enthusiastically welcomed by the mama-san and we had our chat to talk about the price. 10,000 for ... I don't know how long, I think between 20 and 30 minutes. I left my shoes downstairs, and my new friend escorted me upstairs to a tatami room. I left the slippers outside. She undressed me and folded my clothes neatly, and undressed herself. When she smiled, I could see her teeth were ... not perfect - but she had a beautiful smile nonetheless, and she had a body which, like mine, has perhaps seen better days. I thought she was lovely.
The room smelt a bit of kerosene from a heater. She was extremely attentive, though I admit I had some trouble "warming up". CBJ ... I enjoyed her breasts and body, she seemed to respond to touch ... then she climbed aboard. I don't know if it was an act, but her look and murmuring "moto ... moto ... moto" seemed like she enjoyed what we were doing as I did.
She was not a beauty queen, but I thought she was lovely and affectionate and kind during our time together.
We talked some - she said she was half Japanese half Taiwanese. She told me some about Taiwan and about Osaka. We laughed some. She was, as a said, affectionate and kind. She heard a bell and hurried me to get dressed so I wouldn't have to pay any more than I already had. We went down the stairs and I went out into the evening drizzle feeling satisfied and like I'd had an experience from 100 years before.
I would recommend it unhesitatingly. If I ever go back, I will definitely try to seek her out. I loved the entire experience. Unique, at least to me, and a great experience.