Curiosity forces me to push the limits of your acceptance of the morally abhorrent -- Are you OK with "sufficiently artsy" CSAM?
By the putting of pencil to paper, entirely from the imagination of some feeble mind ? Whatever, it's not for me, and I'd maybe piss on it for a lot of reasons, but not from a point of some moral superiority.
Something created from actual abuse of real, living beings, or using such material as a reference, that's beyond the question of morality, that's beyond criticism of art, that's ethically wrong and should not enter into a discussion of art, and the police be informed.