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First I would say don't delete anything. People can always blacklist specific tags for subject matters they don't like.

Currently anything with nudity gets marked explicit, sexy non-nude is questionable, and normal non-nude is safe (at least that is how it seems to be done currently).

For this reason I would also propose creating a new tag called hardcore, or adding a new rating above explicit to separate softcore and hardcore images.

Also I wouldn't be opposed (if a hardcore rating or tag is added like I suggest), to have those images hidden by default, and to be required to explicitly enable them in your profile settings. In addition you could optionally revive ero.imouto.org in a sense so it is possible to view the content of both ero and moe together on the same page (in its current merged fashion) or separately if desired.