I've seen many cases where the perspective of an image leaves the anus and/or vagina unseen or obscured, usually in cases where the person in the image is a Dickgirl/Herm. This usually causes a lot of conflict in the comments over whether it is Anal_penetration or Vaginal_Penetration, and again usually occurs in cases of Dickgirls/Herms.
The Ambiguous_penetration tag is used in these situations where one cannot specify which hole is being penetration, this is a very useful, albeit underused, tag that I hope to see more people being aware of in the future.
Updated by Genjar