I'd be tempted to fill my hard drive with shock images.
Better yet, fill it with as many identical 100+ hour versions of Nyan Cat as will fit and give them child porn/bestiality related titles. Enjoy the fact that some low level customs agent will be obliged to watch every single minute of those videos.
Bad idea. Given the state of sex-crime laws here, they'd probably charge you even without having done a full review of the files. Even if they didn't, you would catch some charge for wasting their time.
They could try, but that won't actually hold up in court. Unless the system in the States is radically different from the rest of the western world, the judge/jury has to actually see the illicit porn in question. Just a suggestive title is not going to fly. Same with time-wasting, seeing as they're going through your private belonging without your behest. If you actively reported those files as being child porn when really they're 100+ hours of Nyan Cat, then yeah, that'd be considered wasting their time. However, if they happen to find them after deciding to go through your laptop, then they don't exactly have a valid case on that front as you're not actively urging them to watch it.
Though they may stick you in a holding cell for as long as it takes for them to review the videos, so it may not be entirely consequence free. You'd be released with no charges when they eventually find nothing, but you'd still locked up for quite a while.