Some years back my mom was getting treated for a brain tumor. It was a glioblastoma, and as one of her surgeons explained, "This is the thing you will die from." Median survival time, 14 months.
I was very involved in her care and it was draining. She was still fighting hard at that point, but we knew that a moment would come when we'd have to decide to stop treatment. So when I saw that a local theater was having a triple feature with one of my favorite directors, Edgar Wright, I immediately bought tickets. At last, a light and fun evening.
What I had forgotten in the years since I had seen it was that in Shaun of the Dead, a zombie rom-com I adored, there is a scene where the protagonist's mom gets bitten. That protagonist, played by Simon Pegg, struggles with what to do. When his mom turns into a zombie, he is forced to shoot her. At that point I was about a month away from having to pull the plug on my own mom, and the scene was just devastating. I had to leave the theater. A decade later I've still not been able to watch the film.
I should be clear here: I'm not saying Shaun of the Dead should have had a content warning. I had seen it! And I think that sort of need is better served by things like https://www.doesthedogdie.com/ . But I am saying that it was a profoundly shitty experience. In the same way I'm going to avoid literally stepping on somebody's toes (because that hurts!) I'm going to avoid retraumatizing somebody when I can.
I think people already do that pretty naturally with things that are widely seen as disturbing. E.g., I was visiting a friend and went to pick up a textbook on his coffee table. He warned me not to open it, as it belonged to his brother in law who was studying to be a hand surgeon. I was grateful for that warning, as I can't unsee that stuff. To me content warnings are just extending that courtesy to less common horrors.