I guess a better question… would a reader get upset about reading and having to imagine graphic human/dog sex even if the dog had a human mind/brain? If so, then I’d think the warning ought to be there.
I had let @BronxWench first answer settle… but the subsequent ones, time for the humor! (Luckily Firefox seems to have it remembered.)
Tis the season to consider human/shark brain switching? Oh, wait, I think lawyers are already covered
Tough question. My first thought was whether the other could articulate consent.
However, when it comes to tagging… it’s better to (slightly) over-tag even if you’re unsure as these are warnings to the reader. You can qualify it too, at least at the top of the story with [Beast] (werewolf).