Since it's optional, you can choose to have them off if you want to play the game raw. which goes a long way to assisting players. Turning on content warnings in the settings gives you a pop-up when you're about to see something disturbing - suicidal ideation, puke, blood, etc.
Doki Doki Literature Club has always been upfront that the game has 'disturbing subject matter,' but now you can know exactly when you're about to be shocked by said subject matter. The original game did have a small warning with a URL to go to if you want more detailed information, but the Plus version has them built in so you can read them while staying in-game before you even begin. I won't get into spoiler territory because story points should be experienced mostly blind, but Plus adds optional content warnings, which are very welcome considering the heavy subject matter.
