One way to think about #ContentWarning tags vs filters is empowering the end user or not.
If a person doesn't want to see a topic on #Mastodon they can add keywords to their filters, helping them manage their own feeds.
This functionality empowers them.
But adding content warnings everywhere, as many people demand, instead forces such content to be wrapped regardless of whether the end user would want it to be.
So many people have such strong opinions that content should be wrapped, and I'd say we should push back on that proposal.