I find it strange that people don't think at all when they do things like this - or do they think no one will notice? Maybe no one would react if it was a 5 merits transaction, but 25 definitely attracts attention and casts a shadow on both accounts.

As for tags, I think that anything more than neutral is too much (if even that), and that it is best to follow what will happen in the future - but one thing is certain, that post does not deserve that amount of merits, although some may say that it is a matter of subjective assessment.