The so_moe_i'm_gonna_die! tag might need a clearer definition and a bit of cleanup. It seems to me that some are adding the tag despite there being no indication of "severe mental shock, injury (or even death)" in the pictures: see post #2636079, post #2661844 and post #2670231.
Perhaps a condition could be added that there is some form of detrimental damage actually shown? Like moe doing actual damage, rather than simply character reactions to cute stuff, which I believe is not what the tag is about. I believe the point of the tag is an overreaction to moe, where one can even get hurt or die. Basically, it's so cute that it actually hurts.