True. Also, there's a difference between something being a literal sexual situation, and something that is not inherently sexual in itself, but the reader/writer finds it sexual. For example, bed wetting, vomiting or torture are not inherently sexual activities. However, certain people do find arousal/pleasure/sexual enjoyment in reading/writing about those things, because to them they are sexy. Not sure if I'm explaining this clearly, but for example. A prompt/fill might focus on a character being incontinent as a result of torture. Which on its own isn't a sexual thing. However, to people who view (fictional or not) dehumanization, abuse, desperation etc it will be arousing/sexy.
tl;dr we shouldn't focus explicitly on whether the content involves graphic descriptions of sex on not, provided as it fits with the assignment (HYDRA, Winter Soldier, graphic, distressing content that wouldnt be allowed on other memes) and HAS THE POTENTIAL to be seen as sexual by prompters/writers/readers