Both of them allow infinite email addresses. The tag feature is not always available because app developers frequently don’t allow the plus character.
I would prefer that (1) a Netflix require email verification and (2) GMail describe in detail all of the email address features so app developers can explore the security issues around them.
I used to work for a company that dealt with these issues almost 10 years ago. It was also fun when Hotmail and Yahoo started recycling unused email addresses after ~6 months.