They see themselves as "neutral" and just forwards all reports to the hosting provider unless it's directly hosted by them, still worth to do though if the hosting provider isn't bulletproof (another option is going to the registrar)
If you read the post you linked:
> This is an extraordinary decision for us to make
> targeted threats have escalated over the last 48 hours to the point that we believe there is an unprecedented emergency and immediate threat to human life unlike we have previously seen from Kiwifarms or any other customer before
> Revolting content alone does not create an emergency situation that necessitates the action we are taking today