No idea where the uploader got the idea from that these were supposed to be Noa and Yuuka, but according to the source those are VTubers, though none which I recognize. Nevermind, the answer was in the commentary.
why does this have the "implied death" tag when Catherine's ERASURE isn't implied, it's fucking canon?
Because the image only suggests the character died. There is no hard evidence in the image of an actual death.
Generally speaking, tags are based on the content of the image itself, not on outside information. This is usually expressed as "tag what you see, not what you know."
I'm friends with the artist and I asked her for the drawing without the photo inset and she gave it to me since photos of minors aren't allowed on Danbooru.
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