In my opinion also those should be tagged, who sent merits to their alts (evidence is needed). They take big advantages, because they improve their ranks and/or can participate in one of yahoo's signature campaigns. But if you also tag those, who give merits for "shitposts", then tag them all, also DT-members and friends. I would be glad to see one, who is fighting against ALL merit abusers with one standard.
My definition of merit abusers is selling/buying merits and sending merits to alts.
My definition for proper tagging is using one standard for all members here on forum, independent from their position, rank or relationship.
There may be exceptions that some wanted to try the new system and therefore sent merits to their alts. But also this is in my opinion nonsense, because common sense and conscience would already avoid these reprehensible activities.
If you really want to tag all merit abusers, then there are already many proven cases about them, who are still not tagged.