DWGs come with shared cells. For example the title block. If you need to change it you need to either drop it to a normal cell or completely.
Often these cells come with tags. Dropping a cell means that the tags are lost altogether. I reckon this as a rather unexpected behaviour trying to look at it as a unbiased bystander...
You can "change tags droptext" But then you just have the association broken.
I would rather have the "drop shared cell to normal cell" to keep tags as attachment to the cell.
We have this issue on a near daily basis.
Thanks for the update on this Gerd. We will look into this as a future consideration.
Fun Fact:
If you open a DWG and SaveAs V8DGN with the Options "Shared Cells" OFF and Tags ON
You will get a nice DGN with "Normal Cells" that still have the original tags attached.
(Only found out recently...)