Delete tags without deleting notes

DEVONthink
14 
-- Replicate record to root if its only parent is a Tag

tell application id "DNtp"
	try
		set theRecords to selected records
		if theRecords = {} then error "Please select some records."
		show progress indicator "Verifying parents... " steps (count theRecords) as string with cancel button
		
		repeat with thisRecord in theRecords
			step progress indicator (name of thisRecord) as string
			set theParents to (parents of thisRecord whose location does not start with "/Tags/")
			if theParents = {} then
				replicate record thisRecord to root of database of thisRecord
				set theTags to tags of thisRecord
				set tags of thisRecord to {} -- necessary to reassign "parent 1" to a non tag record
				set tags of thisRecord to theTags
			end if
		end repeat
		
		hide progress indicator
	on error error_message number error_number
		hide progress indicator
		if the error_number is not -128 then display alert "DEVONthink" message error_message as warning
		return
	end try
end tell

Edit:

In case someone wonders why tags are temporarily removed:

Without that asking in a script for parent 1 still would return one of the tags. That means any script that uses parent 1 would then act on a tag and not on a group, i.e. we would likely run into trouble which hardly can be tracked down.