img and input are both replaced elements.
A replaced element is any element whose appearance and dimensions are
defined by an external resource. Examples include images (<img>tags),
plugins (<object>tags), and form elements (<button>,<textarea>,
<input>, and<select>tags). All other elements types can be referred
to as non-replaced elements.
:before and :after only work with non-replaced elements.
From the spec:
Note. This specification does not fully define the interaction of
:beforeand:afterwith replaced elements (such as IMG in HTML). This
will be defined in more detail in a future specification.
With span:before, span:after, the DOM looks like this:
<span><before></before>Content of span<after></after></span>
Evidently, that won’t work with <img src="" />.