The entire appeal seems to hinge on the fact that Google didn't actually view the image before passing it to NCMEC. Had Google policy been that all perceptual hash hits were reviewed by employees first, this would've likely been a one page denial.
If the device spit out the same SHA3, then either it had the exact same image, or the SHA3 was planted somehow. The idea that it's actually a different file is not a reasonable doubt. It's too unlikely.
I disagree with this. Yes, if we were talking MD5, SHA, or some similar true hash algo, then the probability of a natural collision is small enough that I agree in principle.
But if the hash algo is of some other kind then I do not know enough about it to assert that it can justify probable cause. Anyone who agrees without knowing more about it is a fool.
Most anyone would agree that the hash matching should probably form probable cause for a warrant, allowing a judge to sign off on the police searching (i.e., viewing) the image. So, if it's a collision, the cops get a warrant and open up your linux ISO or cat meme, and it's all good. Probably the ideal case is that they get a warrant to search the specific image, and are only able to obtain a warrant to search your home and effects, etc. if the image does appear to be CSAM.
At issue here is the fact that no such warrant was obtained.