I'd like to revive this thread because this tag is still tagging war bait and never really got addressed.
Posted under Tags
I agree with gfz that this tag would be more appropriate for characters that look obviously male, including manly characters and known male characters with breasts slapped on (an incomplete genderswap, basically). It gets tricky with otoko no ko characters because they tend to have feminine appearances even when undressed, so adding breasts on them would make them look no different from a futanari. We can use okoto_no_ko puffy_chest for when they have very small breasts since it will still be ambiguous whether they are actually female breasts or not, but anything medium and above should probably be tagged 1girl unless there is very strong evidence in the image showing otherwise (obviously, having a penis would not be sufficient for these characters).
On the other hand, I'm guessing one reason characters like Namine Ritsu are being tagged 1boy purely for canonical reasons is because some users would flip their lids after finding out a character they thought was a woman was actually a man the whole time. I'm not saying this is a good enough reason, but we can't deny something like this could negatively affect some of our userbase.