I disagree here because the implementation using notes tend to be hard work, requiring a lot of manual steps that slow down the process. Also, it's not just about GTD, which is why most stand alone task apps include tagging. An example of another use scenario is something I'm doing right now; I am wondering whether it's worthwhile employing an additional staff member and so I'm tagging all of the tasks that could realistically be delegated to them. There are multiple situations where tagging helps to automate project management and it is a pretty standard feature.