If we create a hierarchical tag, it is not possible to decouple it. There have many cases from customers where they want to change a tag's parent tag.
But since it is not possible to do this, they had to delete the entire pair. When they do this, they will lose the contents that come under the child tag.
Getting the contents back under that tag after deleting that pair is a big task.
So, we should be able to decouple a pair of tags and reassign a tag to a different parent tag without having the delete an entire pair.