There is a difference between “exact” correspondence (=) and “included” (contains).
In your case, what is “exact” is the folder. So, for folder filter you can use file.folder = this.file.folder.
About tags, file.tags = this.file.tags means, as you confirmed, identical, i.e., all tags need to be identical.
To your intent, you need to filter tags in a more complex way. In a direct logic we can think to use WHERE contains(file.tags, this.file.tags), i.e., “all notes that include the tags of this note”. But this.file.tags is an array and you got as result all your notes. For solve this we can use the function any() (it works, don’t ask me what’s the logic ).
In conclusion:
```dataview
TABLE ColumnOne, ColumnTwo
WHERE file.folder = this.file.folder AND any(contains(file.tags, this.file.tags))
```