At the moment I donāt have a use for tagging in this way, so donāt expect such a feature any time soon. 
As for comments, it would not complicate the search since the new %% comments do not affect search. They simply prevent rendering in the preview.
Anyway, as you can see from the differing opinions in this thread, a configuration setting would be required. And Iām pretty sure there would still be people wanting it to be added as a list item, or under some subheading, or yet another way of doing it. So Iām not going to start down that road unless there are sponsors for that sort of work.
If I did implement this feature for myself, though, I would lean towards creating front matter, if there was a way to collapse it by default in editing mode. (I understand the latest Obsidian persists folding state, but that may not be enough since Iām not sure if that persistence is for the actual note, or just any open view of the note.)
Even so, thatās further down my priority list for Tag Wrangler at the moment; Iād be more likely to implement ātag notesā first: i.e. being able to click on a tag in the tag pane and have it open a note that has an alias matching the tag name. (And ideally, make clicking on tags with such a note open the note instead of the search.)