Nowadays I nearly always store the assigned tags as an integer array column in Postgres, then use the intarray extension to handle the arbitrary boolean expression searches like “((1|2)&(3)&(!5))”. I still have a tags table that stores all the metadata / hierarchy / rules, but for performance I don’t use a join table. This has solved most of my problems. Supertags just expand to OR statements when I generate the expression. Performance has been excellent even with large tables thanks to pg indexing.