Yes, there is.
Should XY be tagged as NSFW is not asking about if the tag should exist on certain topics (that's indeed something you can ignore with your own settings) but about if people should be forced to flag stuff as NSFW. And I refuse to tag stuff as NSFW just because I can imagine someone, somehow, in some rare context wanting that tag. Because by then it lost all meaning and we should do an "Yes this is safe for 4 years olds"-tag instead.
DEIN