At least in the US, fictional content is legal even if it depicts minors sexually: https://en.wikipedia.org/wiki/Ashcroft_v._Free_Speech_Coalit...
There have been a handful of convictions based on fictional content, but usually the defendants also possessed real CSAM so there wasn't much point in contesting the charges over fictional images.
Clicking on a page linked in your article, the PROTECT Act of 2003[1] (passed a year later), I see:
> The PROTECT Act includes prohibitions against obscene illustrations depicting child pornography, including computer-generated illustrations, also known as virtual child pornography. Previous provisions outlawing virtual child pornography... had been ruled unconstitutional... The PROTECT ACT attached an obscenity requirement under the Miller test or the variant test noted above to overcome this limitation.
Which, if I'm reading it right, means that GP was correct in saying "conviction of CSAM-related crimes do not require any physical act to have ever occurred to any real person"
[1] https://en.wikipedia.org/wiki/PROTECT_Act_of_2003