The rules currently state that the loli tag only applies if there's something about the young girl that's worthy of the explicit rating, or at least earns the questionable rating by way of being sexually suggestive. And when they're not exposed, breasts can count as safe. So, "adult-sized breasts on an otherwise child-sized human/humanoid" does not automatically make for an explicit, or even questionable, picture.
Topic: De-iplicate oppai_loli from loli
Posted under Tag Alias and Implication Suggestions
If Loli is for explicit or questionable images, then oppai_loli should only be used for explicit or questionable images too.
how about we just alias oppai_loli to loli.