The tag implication #67164 null_masturbation -> masturbation has been approved.

Reason: They are masturbating.

EDIT: The tag implication null_masturbation -> masturbation (forum #445634) has been approved by @spe.

In theory, yes. I remember when this tag was created due to a forum discussion and I started tagging it, I quickly realized the distinction between masturbation and simply having hand_on_own_crotch can get blurry...
post #3462719 post #3199921
But, in theory, if a picture warrants the null_masturbation tag, then it warrants the masturbation tag.

The tag implication null_masturbation -> masturbation (forum #445634) has been approved by @spe.