I'm sorry but this comes across clearly as an affair from the outside looking in. There is some research into something called genetic sexual attraction, there is a small subset of reunited relatives who bond very tightly and incestuously when they come together. Your wife is abandoning her husband and child to "sleep over" at a married man's home who is her same age. Uncle or no, there is an affair.
Read up on something called the Westermark effect, when closely related people are raised apart there is no chance for the Westermark effect to set in. Your wife is, in the very least, having an emotional affair. She is swimming in dopamine and oxytocin and deep in the "fog."
Boundaries need to be in place, bare minimum get some sort of schedule set up where she has 50% of time and responsibility with your son. If she refuses then document every time she punts her duties. She wants a strong, assertive husband? Then continue the outward detachment (not reacting, not begging, not pursuing) and in the meantime document the date when she moved out, keep track of the hours she spends with your son versus over at the OM. She is not fit to mother right now and you MUST protect your son.
M 10yrs T 13yrs BD #1Oct 2015-PA between WAH and COW BD #2 April 2016-WH resumed PA, she broke it off Jan 2 2017 WH says he wants divorce April '17-Letting go 2018 D busted DD8, DS6, DS3