Eh, it's in a dream-sequence, so you get some lee-way for that. This still isn't 'The Cell' levels of R-rated dreams. I am picturing this show with hard PG-13 levels of violence, and PG levels of sexuality and language. But the distinction between PG-13 and R is often how unflinching the camera is. So, a brief shot and then quickly cutting away is different from lingering on it. One can imply a lot without showing it. For instance, seeing a feathered shaft protruding from a face is different from showing the gory bloody eye socket.
In a PG-13 version of crucifixion, you show someone place the nail on the wrist/palm of the victim, you see the hammer swing upwards, and then you hear the scream as the hammer makes impact out-of-frame. In a rated R version...you see the hammer hit the nail and drive through the hand. There is no cute cut-away. But in both cases, the viewer is well aware of what happened - it tells the same story.
So, I think the script can detail scenes that *could* be R rated, and it's up to the director to keep the show within the proper rating. For instance, we are going to have Nienor strip herself naked and run through the forest. It would (of course) be possible to film that scene with full frontal nudity and jiggling and all of that. But it is also possible to film in such a way that we see skin, but not much. Arms and hair can be carefully placed to allow the viewer to determine that the actress is naked without actually showing her naked. Or, we can show her entire body stretched out, on her back, completely naked when Turin stumbles upon her. You can go either way with that.
Assuming that an R rating is acceptable means we can plan whatever scenes we want. So, I'm fine with not restraining the content based on fear of high ratings. But I also don't want the scenes to be....exploitative...or pornographically gory. A lot of horror is conveyed with the allusion to something terrible rather than the explicit portrayal. How 'pretty' our dead elves will be might effect the ratings, as showing bashed in skulls with brain matter exposed is rather gory. But that shouldn't stop us from bashing in heads as needed.
In this particular case, the point of the scene is to show Gilraen's fear...the trauma of losing her husband paired with her fears of the same thing happening to her son in the future. For the audience to feel her fear rather than remain detached from it, there should be plenty that is creepy/shocking about the dream sequence. I think having a ghost with death wounds talk to her is good, as is seeing her child with fatal wounds calling for his mother. And very natural once having such a dream to want to see her (living) boy for the reassurance that it was just a dream, nothing prophetic going on here......