I believe that if something can be experienced, it can be written about. Writing is meant to be a form of expression- regardless of whether it is an expression of reality or fantasy, and I've never personally been okay with the idea of censoring artistic works over personal sensibilities. Every individual has their limits, and only they should decide what those are.

Summaries, tags, and literary ratings exist to ensure you can handle what you're getting into. As far as roleplaying is concerned, if you and your partner(s) decide that that's a road you want to travel, I think it's a good idea to be aware of how everyone involved is handling the scene. Ask your partners if they're all alright proceeding when things get heavy-- it doesn't hurt to have an ooc chat.

And as for me personally, there are plenty of things I don't like to write, don't like to read, and personally make me physically ill to consider engaging with. I don't entertain prompts like that.

TLDR; For me, it's a case by case basis.