Back when I was in, seeing R-rated movies was taboo. While it was constantly harped on to the congregations in general, they could really only 'punish' someone if they were appointed, like a pioneer, MS or elder, though they could hold you from being appointed, if it was known you viewed them. They used Bethel as the measuring stick though for everyone. No R-rated movies were supposedly allowed in Bethel, so if the 'rule' was good enough for them, we should live up to it as well.
I remember a friend of mine, an aspiring MS who was trying hard to get appointed, got called in to see the elders when some of the 'friends' happened to be at his house and one of them went snooping through his video collection. He had two R-rated movies out of dozens. The snoop immediately ran to the elders who then made a federal case out of it because this brother was 'reaching out' and was an example to the rest of the congregation.