Listen, I'm not a huge country music fan, so I can't say that I've had my portion of whiskey booting truck love. All of the country songs I've heard basically repeat the same pattern. I know there are some gay cowboys out there, so why not? It's 2020 man.
Stick
Listen to Brandy Clark. She is a lesbian. And a damn good Country song writer.
Michael E
Highwomen - If Ever She Leaves Me
Willie Nelson - Cowboys are Frequently Secretly Fond of Each Other
Lavander Country - Come Out Singing
Freddy Freeman - I'm Here, I'm Queer and I'm Country
(and the filter is going to go nuts when I type the name of the group **** Sucking Cowboys) (edit: oh wow!, it didn't, I had to do it myself)
and those are just of the top of my head.
Ty Herndon, Billy Gilman and other gay male artists, have released several love songs where the gender of the beloved is not specified by the lyrics. But it has been the lesbian artists that have put out specifically homosexual lyrics ("I love her" vs. "I love them")
BTW, Tom Goss isn't country, but his version of Son Of A Preacher Man is special because it is sung my a man, without any change in the lyrics.
https://www.youtube.com/watch?v=rKENs64vWUA
https://www.youtube.com/watch?v=ohtVStR46ZA
https://www.youtube.com/watch?v=wJStTqPmcMY