Cuties is meant to be a commentary on how the world is influencing children to act more sexual, and why this is very clearly a bad thing. A lot of people are comparing it to how war pieces are also meant to showcase how war is bad.
The difference being, in war pieces, no actual wars are being shown. All of the characters are actors, nobody actually dies, all the blood and gore is fake. With Cuties, there is an actual shot of an 11 year old topless. That is an actual case of child pornography. Imagine if a war movie actually murdered someone on screen and showcased them actually fighting for their life as they died. That would be the equivalent here, and people would be just as disgusted.
No it's clearly not a case of child pornography or else officials would have pulled the film way before its release and criminal charges would have been filed for the movie makers.
The film depicts and criticises something that is 100% legal and that happens every day in our western societies. If you're disgusted by the things the film is showing you, which by the way is the intent of the film, you shouldn't get angry at the film but get angry at the society that allows this incredable early sexualisation of little girls.