Of course not, like it was mentioned authority sites have trust so they absorb attacks like that but you have to understand what Google is looking for, intentional attempts at gaming the algo. I dont think someone running a cooking site is going to intentionally throw xx,xxx porn links to the site, if I can come to that conclusion I am guessing google will too. On the other hand if you saw xx,xxx links suddenly appear about cooking related terms you could guess (and possibly be correct) that the owner is trying to game the system.
Lets put it this way, OP was easily able to tell this was probably NSEO, almost everyone on this thread assumes that this was probably NSEO, based on that I would assume Google knows the same thing. This is not typical behavior for a site owner who is trying to increase his SERP rankings.
