Here’s my take on that:
text-to-tags.tbx (61.1 KB)
The tag-matching feels a bit hacky and I’m sure could be done better. I also think there’s probably a way to find notes that are fully-tagged (i.e. all §tags have been added to $Tags) and notes with missing tags (i.e. some §tags haven’t made it into $Tags yet). But this is what I’ve got for now 