Yes, it’s sexual abuse of a child, the same way taking surreptitious locker room photos would be. There’s nothing magical about a photograph of real skin vs a fake. The impact to the victim is the same. The impact to the viewer of the image is the same. Arguing over the semantic definition of “abuse” is getting people tangled up here. If we used the older term, “child porn” people wouldn’t be so hesitant to call this what it is.