Yeah I agree with Unbreakable. This distinction has never made sense to me. It's one of those cases where people keep referring to old discussions that don't explain anything. Just because a policy is old doesn't mean it should be kept.
In this case specifically most of it is tied to keeping horn separated to horns, which we're already trying to undo in topic #16714 because it goes against every other precedent we have.
In the same way, dragon horns and demon horns etc all have distinct appearances, and yet we imply them all to horns, because that's what they are. oni horns is no different, it's just horns with a skinlike look.
Keep in mind we also have skin-covered horns, also not implied, with only 569 posts under {skin-covered_horns -horns (out of 3.5k+).
In any case, this distinction is ignored by most taggers. See: oni_horns horns (7k posts) and horns -oni_horns oni (2k posts). Also horn oni -oni_horn (1918 posts).
Having such a distinction actively hurts us because we can't imply things like horn ornament and similar to horns, and because those tags are in a state of needing constant gardening due to a tag definition that goes against common sense.
I don't think anyone wants to constantly have to babysit tens of thousands of posts.