I have said--and still agree--that Anne is as corrupt as the society around her. While some view her as saint, others as sinner, I see her as neither. Anne is someone much like us who has good and bad qualities, succumbed to temptation, and has also helped others (she helps the accused witch). BTW, I don't buy the witch as innocent either. At the first of the film she clearly extols the virtues of "Dark Powers".
Is there an incest quality about Anne's and Martin's relationship? Yes, I can see that, because as I mentioned in the other thread, Dryer leaves everything open ended. You could ask the same question of Anne's eyes shining with a mysterious fire. Her unearthly powers are suggested, but never proved to us. This is why her end is so perfectly balanced. We feel that she deserves some kind of punishment, but we feel sympathy for her as well.
Anne is accused by Absalon's mother--not because of any proof she is a witch, but because of simple dislike and jealousy. Something a good Christian should rise above. It's also noteworthy that physical sins (that which can be seen such as fornication or witchcraft) are condemned, whereas sins of the heart (pride, jealousy, avarice) are ignored. This is also true in today's society. Herein lies Dryer's point: In all of us exists the potential for evil. Sadly, many of us never recognize it, or the harm we do to ourselves, and others. Many times we rationalize truth to salve our conscience, and encourage others to do the same.