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Actually, MArdigras style content is a whole different ball of wax - it falls under "reporting of an actual event / news". You are exempt from 2257 requirement provided no real sexual acts occur. Even then, providing you don't dwell, you are pretty much good to go.
I understand where you are coming from, but your splitting hairs. If you are in the US, and have anything to do with porn, you need to have a 2257 statement on all your sites, you need to have records (even if those records are just the affidavits that say the material is exempt from 2257), and you must have an office - otherwise you are in line to be investigate, my bet, especially if you rank well in SEs for any major terms or have a site with some profile (good or bad).
Tommy, paranoid? Not really. I am hoping that nobody chooses to shift their business from "a" to "b" because someone suggested that "b" is somehow exempt from 2257 - sort of like people who drive without a license because the police only check 1% of the cars a year.
Alex
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