You really can't make assumptions about content based on URL, or even content type headers.
They're only guides to what is being sent.
A handy trick to confuse things that use suffix matching to identify file-types is doing this:
http://example.com/someurl?q=foo#fakeheheh.png
And if you were to arbitrarily permit that image to be added to the page, it might in some cases be a doorway to an attack of some sorts if the browser followed it. ( For example, http://really_awful_bank.example.com/transfer?amt=1000000;from=123;to=123
)
Content-type based forgery is not so detrimental, but you can do nasty things if the person who controls the name works out how you identify things and sends different content types for HEAD requests as it does for GET requests.
It could tell the HEAD request that it's an Image, but then tell the GET request that its a application/javascript
and goodness knows where that will lead.
The only way to know for certain what it is is downloading the file and then doing MAGIC based identification, or more (i.e., try to decode the image). Then all you have to worry about is images that are too large, and specially crafted images that could trip vulnerabilities in computers that are not yet patched for that vulnerability.
Granted all of the above is extreme paranoia, but if you know the rare possibilities you can make sure they can't happen :)