The tag alias #76141 oruka0827 -> bellylliumu is pending approval.

Reason: Same artist.
Bellylliumu (べりりうむ) is the display name they use on all of their furry accounts.
Their old FA page (which hasn't been touched in 3 years) still has the "old" name, and this work in particular is used as banner art on their pixiv/x/skeb/fanbox accounts. So it's definitely the same artist.