Credit goes out to user mnvwvnm on 2021-09-12 in this forum
This provides a dynamic view that relates tags to a file. The file entries (are/are not/can be) duplicated in this table.
TABLE
WITHOUT ID (tag + "(" + length(rows.file.link) + ")") AS Tags, link(sort(rows.file.name)) AS Files
FROM "" WHERE file.tags FLATTEN file.tags AS tag
GROUP BY tag SORT length(rows.file.link) DESC