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If your friend has a naked picture of a female, censored or not, on his or her website then no they are no exempt from the 2257 regulations.
But what you need to make most clear to your friend is that it is always, always, always better to be safe than sorry. Always err on the side of caution.
If that girl is clearly naked, doesn't matter if you blotted out her boobies, you still need to be able to prove that at the time that photo was taken she was 18 years of age or older.
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