It now implies drink and hot chocolate, food and chocolate.
There are instances of empathy cocoa without the marshmallow (such as it not being on-screen or just not present at all), so I’ll hold on that for now.
(Examples: >>2270993, >>2076720)
As for the marshmallow implication, I took the liberty of adding the tag to every instance where a marshmallow was clearly visible under the empathy cocoa tag, and I agree that withholding the implication is the right call. Out of 209 tags, 79 of them don’t have a visible marshmallow in them, and from what I remember of tag implications, that’s too high of an inconsistency.