DISCLAIMER: I AM NOT JOSHUA MOON.
They could *easily* ignore the complaints, which come from an unrelated third party whom they refuse to reveal, and could be literally anyone down to an intern at Cogent with a sockpuppet account on Gmail
The kicker is that Section 230 gives them blanket immunity to anything they host. They are not liable for anything, especially not shit that's hosted on a customer of a customer of a customer's website.
They are deliberately choosing to become involved in content moderation, with the purpose of directed censorship.
Were Kiwifarms a left-wing political site, a "loli/shota" kiddie pron haven, a "furry" hangout with openly traded bestiality videos, or a how-to forum for Jihadi bombmakers, these grasping-at-straws 'complaints' would have been ignored.