The «Tagging» core functionality adds multiple pages with the same human content (but different to Google) to SERP

I would say no. Categories are strong walls with distinct groupings, and there “should” never be more than, say 40 of them total. Furthermore there is zero duplication in categories. You are either in a category, or you are not.

There could be thousands of tags, and they duplicate each other! So tags should just be excluded.

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