In that scenario this attack is unnecessary. Someone could just send you legitimate child pornography and then immediately tell the authorities that you possess said things.

Yup! It's a legitimately crazy default.

Edit: Though, to be fair, the specific hash-collision scenario would be that someone could send you something that doesn't look like CSAM and so you wouldn't reflexively delete it.

If it doesn’t look like it wouldn’t a human reviewer disregard it once it gets to that point?

Personally I don’t really see the issue.

We don't know how the human review is going to work. Countries with fewer resources are going to find it easier to just arrest/detain any suspects, instead of spending time and money on figuring out which reports are true.

All you have to be is accused of CP for your life to be destroyed. It doesn't matter if you did it or not.

What you’re describing is possible even if you didn’t receive anything.

If the government wants to get you they don’t need this Apple scanning tech, or anything at all really

Yeah, you'd need a very specific set of processes for it to really be a problem.