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tldr: Report stuff that breaks the rules

I don't see why?
You don't end up with the contents on your hard disk. You can delete the post just the same way, but you don't have to deal with the responsibility of having hosted the material.
That's not how you presented your first argument.
Wouldn't the issue be solved by forbidding image uploads, only allowing inlining urls?
This I can't read as anything other than as long as they don't host it directly they don't need to care what's floating around. And that is false. Now your saying they should police it anyway and at that point it doesn't make much of a difference in terms of work. Besides other sites can just decide no loli allowed and get rid of it then its lost.