Transcribing a photo or painting into a tattoo seems almost necessarily transformative due to the limitations of the medium.
There are severe limitations on how dark black can get, ink fades which has to be factored in.
Even skill-wise, it's a small subset of tattoo artists that are good enough to replicate a face well enough that it isn't transformative by nature of not looking like the reference at all.
They're not going to extort money from your average scratcher who couldn't manage to violate copyright if they tried.
Even moving beyond that, in practical terms I don't understand the economic reasoning here.
Tattooing is a heavily manual process. There is no route to "industrial copyright infringement" like with books or movies where they can be effortlessly shared. Kat was tattooing for hours on that; I would wager it took over 8 hours just to ink that, ignoring prep work.
Combine a heavily manual process with a limited number of artists capable of producing infringing material and I just can't see what the end goal is. To put everybody back on flash for all their tattoos? To get Midjourney to generate reference material and avoid copyright?