Can a tag for living censors (Like this manga example: http://kissmanga.com/Manga/Maou-na-Ore-to-Fushihime-no-Yubiwa/Vol-001-Ch-003--Gate-003--The-destiny-that-was-given-to-me?id=170027#21) be created?

Not sure what you mean. Are you talking about convenient censoring?

That looks more like special case of the naked_* tags. She's definitely naked but she's using a giant snake to cover herself up.

Yeah, what tapnek said. Should that be made into it's own tag?