This comment in particular is good, I think. The fact that so many people have identical reactions towards fictional CP as they do real CP or AMSC is pretty solid evidence that much of it is "ew icky" as opposed to concern about any children.if a real recording of rape and a fictional depiction of it illicits the same reaction, your displeasure of the idea of rape is only due to feeling icky and gross at the images themselves like identical shadows on the wall, and not at the documented *reality*
If an average person were to watch a video of a real murder, they'd naturally be uncomfortable. They wouldn't have great reactions, obviously, because murder is bad and we all know it's bad without needing to be convinced. Watching someone get murdered would not feel great. However, we're able to separate reality from fiction, and boot up a game like GTA and go on killing sprees; we can consume fiction where murder is written as serious or comedic, and everything in between. We can do this with just about any crime, except AMSC for some reason.
People obviously aren't worried about fictional CP because it's "depicting real immoral acts that hurt real people", otherwise the Call of Duty franchise wouldn't be one of the best selling franchises in video game history. There's obviously something else going on, and I think this disgust theory idea addresses that.