Earlier quoted context omitted.
> "The end result is that some peon at Apple has to look at the images and mark them as not CSAM. You've cost someone a bit of privacy, but that's it." This can be abused to spam Apple's manual review process, grinding it down to a halt. You've cost Apple time and money by making them review each such fake report.
> You've cost Apple time and money by making them review each such fake report. Ok, but… how do I profit? If I wanted to waste Apple employee time, I could surely find a way to do it, but why would I? The functioning of society relies on the fact that people generally have better things to do than waste each others time.
To some people the ethical problems with this system are worth the effort to make their implementation impossible.
if you are asking for monetary profit, that does not have to be a goal for someone to want to engage in disruption of this service.