Totally agree.
I have a tag for my son's "Hockey Coach", which is nested under his "Team", under "Hockey People", under "!Who"...
In the Windows desktop version, if I select "Hockey People", it filters results for all the tags nested under it, including his team and his coach, and all my other Hockey contacts. If I select his team, it displays results for his coach, along with everyone else tagged under his team. Perfect... thank you Evernote!
In the Web and iOS versions, selecting "Hockey People" returns no results because everyone is tagged under a team or organization, and then a name. I have to filter specifically on the lowest level tag to get any results relating to it. Dumb... please Evernote, please!