The point is, as I understand it, if someone views an image on a pC, that means that they possess a copy of that image, and that they have created that image.

I think that, in doing whatever was necessary to see that image - entering a creditcard number, or maybe authorising a charge on that credit card - they would also be open to the charge of "incitement to distribute".

So that is four very serious charges possibly arising from what could have been a single foolish action.

No need to rush to judgement.