There's been a few edit wars going on recently with posts that some users think are implied futanari and others think are just plain futanari. post #4498724 is the most contentious example. If the image was just the upper right part, implied futanari would be entirely appropriate. However, in my opinion, the dripping, cum-filled pussy in the lower left part makes it very clear that this is simply just futanari, nothing "implied" about it.
Those who disagree ( @SSJG , @Toks ), seem to be going by the definition "anything that doesn't actually show a penis is implied." I don't think this definition accurately represents how the implied futanari tag is intended to be used. It should, in my opinion, be used only when you can't tell with 100% certainty whether the girl has a dick or not. In post #4498724, we can be 100% certain, so there's no need for implied futanari. And please don't try to argue it might be a squirting strap-on, there's no suggestion whatsoever that there's a strap-on present and we all know it's intended to be futa.
While I can acknowledge that post #4498724 might be an edge case, the same users adding implied futanari to that post have also been adding it to posts which are very very obviously (in my opinion) not implied futanari: e.g. post #4419893, post #3051964, post #1706183, post #4589834, post #4472147, post #4177846, and post #4616201. So clearly we need a bit more clarity and consensus on how this tag is supposed to be used.