Drawn art depicting minors in sexual situations has been deemed protected as free speech in the US. It’s why, at least in the US, you don’t have to worry about the anime girl that’s 17 landing you in prison on child porn charges. The reasoning: there is no victim, the anime girl is not sentient, therefore the creation of that art is protected as free speech.
I suspect a similar thing will happen with this. As long as it is not depicting a real person, the completely invented person is not sentient, there is no victim, this will fall under free speech. At least in the US.
However, it is likely a very, very bad idea to have any photo-realistic art of this manner, as it may not be clear to authorities if it is from AI or if there is in fact a person you are victimizing. Doubly so if you download this from someone else, as you don’t know if that is a real person either.