Does Cloudflare block 'abusive' content?

In addition, Cloudflare now reports it has blocked access to 'abusive' content on its Ethereum gateway. [...] In its most recent transparency report, Cloudflare further notes that it has implemented access restrictions on its public Ethereum gateway. The company doesn't store any content on the Ethereum network, nor can it remove any.

How will a 'gateway' restriction affect IPFS & Ethereum?

Since these are 'gateway' related restrictions there's no impact on the content hosted on IPFS or Ethereum. Instead, it will only make it impossible to access content through Cloudflare's service. It's not clear how many of these restrictions are abuse or copyright-related, as not much context is provided.

Who can set up the Cloudflare Ethereum gateway?

This means that anyone can set up the Cloudflare Ethereum gateway as a backend for access to the Ethereum network through their own registered domains. For more details on how to set up your own domain with this functionality, see the Ethereum tab on cloudflare.com/distributed-web-gateway.