>>99560 (OP)
To start off, this is, imo, ultimately up to the biggest contributors and most active participants to decide. A more casual poster such as myself should not be upset if there is a misalignment between what they want the board's rules to be and what they actually are.
Things to consider:
a) the board has been initially advertised as SFW-only. These days it is a rare sight, makes the board stand out, paints it in a good light and makes it a nice "hallowed ground" sort of place you can browse without getting exposed to lust-provoking imagery.
b) Whenever NSFW is allowed on the same terms as SFW, it does tend to get a disproportionate amount of attention, because it is the natural state of things: NSFW activates neurons. It is not limited to anthro communities and does include tasteful nudity, just go to a photography subr*ddit and scroll for a bit. You'll get masterful shots, one-in-a-million pixel perfect captures of wildlife in motion get completely eclipsed by an "I photographed myself tee-hee" naked wench stretching in a bog.
I would therefore advise caution, and that's speaking as someone who actually enjoys the suggestive-rated art.
As possible compromises, the separately marked and obligatory spoiler tag mentioned by >>99567 is a good idea.
A separate board is also possible but it could eventually just pull all the attention away from the SFW one.
Also seen other places handle it through a self-assigned or a requested role that allows seeing nsfw channels/boards, or restricting such content to a single thread or certain days of the week.
Only allowing posting art by artists who don't have the reputation of catering to the gooner crowd (i.e. they do draw nude characters but not sexual acts or debauchery) is another option.
Still, bear in mind that the tasteful-nudity thing would eventually be exploited, consciously or not (someone will try pushing for gooner agenda or have very questionable definition of "tasteful") and would require moderators to act as censors, which increases their workload, puts the tasteful-nudity-posters at their mercy and will inevitably lead to complaints about something having been or not having been removed.
