With this you can't easily search for files that have multiple tags, the whole point of tags is that you can use them to find set intersections.
Article roach motel is more like it. Though the roaches can escape via bitrot, and often do.
For a tl;dr, you can use the following to find files that have more than one tag:
find -L tags/tag1 tags/tag2 -xtype l | sort | uniq -d
The lesson here is that being able to use command-line tools makes up for perceived limitations of the filesystem model.Edit: After testing, I found the following works great:
find -L tags/tag1 tags/tag2 -xtype l | xargs readlink -f | sort | uniq -d