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Warning pages are great for search engine purposes. They also help you get listed in dmoz.
Besides that, they do help a bit, legally speaking. You can use them as proof you had no ill intent etc, signs of good will are usually beneficial in court. (the law would most likely also choose to get the easiest targets first)
And aside from all that, if you trade links with non-adult sites, they're absolutely necessary for a variety of reasons.
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