While Tags and Groups are technically identical in DTPO, Tags should be presented to the user differently for viewing, selecting, and exporting. A presentation that follows the philosophy of visualizing Tags as labels attached to items and not containers.
Viewing, selecting, and exporting Tags in the “as Tags” view should act like Smart Groups already do for Tag names.
Groups and Sub-Group names can become Tags by default, but those Tags should be presented without their hierarchal baggage. Item location in the Group hierarchy can be determined by combining multiple Tags. Or, item locations can always be shown by Reveal and a different view.
Also, it would be helpful if some Boolean operators or an “is not” were added to increase Tag options in Smart Groups beyond simply a Tag is name.