It’s really hard to say without any context of what image/tags you’re talking about.
However, images should ideally be tagged with all applicable descriptive tags. As in tags that define what the image contains, and few people would argue that the tag does define the image well without any reasonable doubt. These are things that would define objects (glasses, socks, etc), characters, type (anthro, humanized, etc), and so on. If an artist doesn’t want an image tagged as “panties”, but a character in the image is clearly wearing panties that are visible, then it should still be tagged panties.
Opinion tags are a little trickier. For example, there’s not really any clear, solid line on when a watermark becomes “obtrusive” and thus deserving of the “obtrusive watermark” tag. Some members/anons may think a watermark is very obtrusive, while the artist may feel otherwise. Those are more of a case-by-case basis.
And then some “fuzzy line” tags should be left to the artist for the final say. For example - if people are confused if an image is shipping vs platonic, futa vs rule 63, etc, then I’d say go with what the artist said, as they’d know what the image is supposed to actually be better than anyone else would.
