At the moment I don’t have a use for tagging in this way, so don’t 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 I’m 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 I’m 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 I’m not sure if that persistence is for the actual note, or just any open view of the note.)
Even so, that’s further down my priority list for Tag Wrangler at the moment; I’d be more likely to implement “tag notes” 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.)