Going one way: 18+ and reworking the image to something younger I could understand...
Going the other way: younger and reworking to something older... Why do something criminal and reprehensible to arrive at a commonplace result you could have gotten with a normal model...
So for myself, I'm only going to answer the first one:
You're still purposefully working to distribute child porn.
You just don't get the extra charges of having actually molested a child while doing so.
In the end you don't hand over a real kid to a pedophile, you hand over images, pictures, paintings... What difference is there? It's still a 2D representation of a child in an unchildlike pose/situation.
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Moderation should be moderately moderated.
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