I am curious what are the standards for the "lolicon" tag?
Is it just based on the artstyle, are there any standards or just vibes? I feel like a lot of moe art could fit into that category
Is it referring to the author based on their other work, maybe the magazine? Idk
Or is referring to the father? Because I think that would be an understatement
You're right, there's overlap between the loli body type and Moe, or even chibi, artstyles which is why I think any rule that bans artworks based on "apparent character age" it's stupid as hell, but that's another rant. Like, the main characters in Nanoha and Madoka, despite belonging to different age groups, would count as lolis to me.
As for lolicon, I've seen the tag used for sexual/romantic situations involving underage girls (sometimes just them being naked or kissing someone, without it going any further, would require the tag), but I've also seen it use for adult characters that have small breasts and are very short.
In this case, I think the relationship between the girls alone would merit the lolicon tag, without taking the sexual abuse into account. Also, the author has other lolicon stories with themes of abuse, grooming, identity issues, accidentally discovering masochism and dom/sub playetc.