I dunno how much of it is just a joke, but seeing that image is used on the Wikipedia page for Furry pornography, I guess people actually think about this stuff.
Personally I don't fully agree with the "test". The whole concept of consent is a bit odd when it comes to fully fictional media. Fictional creatures can never give consent for real (because they're fictional) and we cannot know if they would if they were real. But unlike in real life, in fiction/fantasy we can just choose to ignore difficult questions like that (or even decide it's nonconsensual, if that's something you're into). Isn't the whole point of fiction to imagine things that aren't possible in reality?
That said, there's gotta be some limit. If it's likely that some sick child molester will get kicks from some piece of art, then probably that art shouldn't be made in the first place.