How to reproduce:
# Open HUB;
# Create a new project;
# In the "Hierarchy" window add some object;
# Go to "Inspector" window and find "Tag" section;
# Verify, that by default it shows "Untagged";
# Click the dropdown arrow and select "Add Tag";
# Verify, that "Tags & Layers" section should become displayed and "-" (removing option) is disabled;
# Click on "+", enter new tag name and click "Save";
# Verify, that tag becomes displayed in the list;
# In the same way create few other tags;
# Verify, that all newly created tags are displayed in the list and "-"  (removing option) is active even none tag is selected in the list;
# Click "-" (remove option);

 
Expected Result: If tag is not selected, remove option should be disabled. And only when tag is selected remove option should become active. [Unity documentation|https://docs.unity3d.com/2023.1/Documentation/Manual/class-TagManager.html]
Actual Result:  Remove option is active always.

Reproducible with: 2021.3.0f1, 2021.3.11f1, 2022.1.18f1, 2022.2.0b9, 2023.1.0a12.
Not reproducible with: 2020.3.40f1.