After splitting Enhanced Linked Mode (ELM), it is possible for previously existing Tags that were visible pre-split to not appear in the split vCenter's inventory.
Symptoms:
VMware vCenter Server 7.x
VMware vCenter Server 8.x
If Enhanced Linked Mode is not split properly, vSphere inventory objects may not exist for tags while the VMDIR entries for them still do exist. The reason the tags cannot be re-created so they are visible in the inventory is because they technically exist already, resulting in the error "A tag with that name exists in category <CATEGORY"
To resolve this issue, you will need to clear out VMDIR of the orphaned VM Tag entries. To do this, we will need to utilize a tool such as JXPLORER, which this guide outlines the use of to accomplish this.