Regarding difficulty using tags with removed files:

How about if instead of deleting a file (and cvs removing it), you modified
it into an empty file and
committed that?  Nothing's in the Attic, so tagging is straight-forward.
You could go ahead and remove
the file after all of your tag layers were updated to point at the empty
version, or keep the empty file
around if you thought it might return soon.

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