Honestly it comes down to the line between reality and fantasy, and if we're being 100% honest some of that really is just subjective.
If I look at a super tame 100% SFW anime picture and just legit, honestly do not see it as a child, and at most see it as an object with some of the taboo properties associated, and another person looks at it and has been trained to see cherub-faced infants everywhere they look, that's what they'll see and they can be completely sincere in that.
https://www.youtube.com/watch?v=oKqhPUouVucFWIW the would-be censors are just Evangelicals with the nouns hastily scratched out and replaced with feminist terms, but good luck getting them to realize that.
