@Pseudo-Nim I think this is due to there only being four pages of Elsa being penetrated by the tentacles, and how the tag guidelines say that there needs to be a significant amount of pages for a tag to truly be considered 'valid'. This guideline still confuses me since if it's there, then it's there.
As for the gallery itself, I really like Dandonfuga's artistic talent and I love the variants for each of the characters drawn. Though I don't know if this gallery is entirely complete as there is no pregnant set. Dandonfuga usually makes a pregnant variant set not long after creating and uploading the original image. It might not be done yet, or might be available after payment.
@ hentailover6983 There's hardly any confusion, if you think a bit about it. The guidelines ask for sufficiently relevant presence for tags that mark something as "being there".
The "No penetration" tag, like the "Nudity only" tag and others like these, instead ask for the ABSENCE of something; i.e. that something must NOT BE THERE for the tag to be valid; hence even just one image of that something is enough to disqualify the tag (barred explicitly described exceptions in the tag rule, as always).