Oh man that's a really hard question to answer personally.
If I were to answer what I would draw and what I would personally consume in terms of art and writing, yes I do have limits.
I am incredibly strict with the fact that I will never draw minors in a sexual way nor do I wanna see art of it. That is the one thing I am incredibly strict that I will not interact with. I want to have kids one day and also as a csa survivor, I often feel uncomfortable with works like that.

I think people have their reasons to create fictional works of the topics they do and that intentions are most important. I mean jesus, I draw gore, noncon and feral and does any of that reflect shit I think anyone should interact with or act out irl?? No. That's the obvious answer.

I don't know entirely how I feel about the fiction doesn't affect reality statement? That's such a yes but also no situation.

I'm unsure about my opinion, but I think in the end it's not my business? I don't wanna interact with art of minors. That's the one thing I know I don't wanna do.
People making it in general though? I don't know. It's complex enough that I can't create an opinion that won't take hours to explain.
Other works or fiction that's not just minors, I view in the same way. Aka that it's not really my business. Its all about your intentions and how you behave in my eyes.
Fiction can be a great outlet for certain things and to explore taboo subjects. Humans are complex and weird and things arent all black and white

As much as I don't like labels like proship, anti and profic and all that, I guess that does makes me profic? I still do not claim the label proship or anti. I'm just an adult that pays rent and taxes and buys shitty food and has personal limits on fiction.