I was in Moorea many years ago and a female local tour guide told me that despite the fact that Tahiti islands is a major honeymoon destination, she confided to me there is a high number of men seeking prostitutes while on the islands. I was quite shocked by her revelations considering we are talking about people who were there on honeymoon. Granted, the context of our conversation was not gay, I think what she was inferring is that there is no shortage of "opportunities" for those who are willing to pay.

Despite that these islands are officially governed under French laws, the understanding in general about homosexuality is poor. While you are unlikely going to encounter anyone who will be unfriendly towards you and your same-sex partner, I wouldn't say they have an adequate understanding of what it means and many still believe this "practice" is a white man introduction that didn't exist before Europeans came. That's of course, totally untrue, but it is largely due to the lower education level on the islands, nothing more.

As far as organized gay life or nightlife, at the time I was there, there was none that I can see. But there are bars where you can socialize with locals and tourists in Papeete, and they are usually quite friendly and it can be fun. I speak French so it made the communication very easy so YMMV may be different.