What is the significance of duplicate tags?
For example, if you have two tags of the same name from entirely isolated software components, jumping first to the match found in component B while working in component A may be entirely misleading, distracting or inconvenient (to keep having to choose which one if your editor provides you with a list of matches). However, if you have two tags of the same name for parallel builds (say two initialization routines for different hosts), you may always want to specify which one you want.