otaku_emmy said:
I don't want to create a loophole for lewd loli. "Oh, well she doesn't quite look loli (even though she's in elementary school lol), so it's okay if I post an image of her getting a dicking."
The backstory does not matter and should not matter. In an image, if the character looks loli, it is loli, if the character does not look loli, it is not loli. Most people will not be familiar with the backstory. Case in point: I knew nothing about the plot of eromanga-sensei and had no interest in pursuing such information until this discussion erupted. I had no idea izumi_sagiri was not your typical anime high schooler. I doubt that I am unique in this sense.

The only people who count/matter wrt loli posts and ratings are regulators, prosecutors and insufferably intolerant middle aged biddy morality crusaders that scour the internet to make trouble. None of these individuals will bother to research the backstory on an image. It either looks loli or it doesn't.

If some hikikomori otaku wants to imagine that some character generally drawn with an adult figure is 12 years old, whatever. Such individuals could do that with any image, for example miku is drawn all over the map wrt body figure and age; from full figured adult post #240590 to loli grade schooler post #141997.

If we are going to go strictly by backstory age, to_aru_kagaku_no_railgun for example, the 4 female main characters are all middle schoolers - grades 7-9 | 12-14 years old. However the only character drawn loli in the series is the adult teacher Tsukuyomi_Komoe and possibly index. You can see that following the backstory path can quickly get out of hand.