Default setting of tags in 3.0 index group and the linked folder/files

A few questions re the arrangement of tags for index files/groups and macOS folder:

(1) What’s the 3.0 default setting for "DisableFinderTags: DEVONthink no longer exports Finder tags. On | Off "?

(2) From the previous thread, I understand that the default setting is On. Does that mean whatever tags I add/delete/rename on index files in 3.0, nothing will change to the tags of the same index files in macOS Finder?

(3) If I open a 2.n database in 3.0 that contains index groups/files AND I never open the same database in 2.n again, will 3.0 automatically extract/convert all pre-existing tags of those files into each record’s metadata? Which means that I can now batch-delete all tags of those files in macOS Finder, and DT3 will retain all tags that are assigned to each index file? e.g., I will see no tag is attached to a specific file in Finder but can see all the tags I assigned in 3.0 for the same item while in 3.0.

The reason I am asking: the management of tags consistency between DT and index folder is used to be quite problematic when users (i.e. myself) keep moving/duplicating files and folders in macOS Finder and/or if index folders are occasionally un-index and reindex to 2.n (house cleaning of HD, change of folder’s name and location in Finder, etc.). I also have many experiences of needing to cleaning up some sticky/residual tags in 2.n after I rebuild the database. This is not a problem of DT but more of my messy files management in Finder. But if (2) and (3) are the correct understandings, I can now dedicate the tags management task to DT 3.0 as long as I never need to use/search for tags outside DT.

Please advise and thanks in advance.

The default is off, meaning that the export is not disabled.

No, after changing tags in the Finder these changes will be synchronized back to DEVONthink due to tighter filesystem integration.

Thanks for the info.
If the default is change to On. Will (2) and (3) be true?

The hidden preference changes only the export currently. Beta 2 might change this.