This is related to this question. It got me thinking that, for example, this book. Instead of it being a child of both [Agriculture] and [Other], in the trees [Books > Catalogs > Agriculture] and [Business & Industrial > Agriculture & Forestry > Other], respectively, it could just stand on its own have those levels as tags, instead.
In a website like eBay, would the performance costs of listing all records with the tags [Agriculture AND Catalog] heavily outweigth those of listing all records in the [Books > Catalogs > Agriculture] category, provided the data is properly normalized?
I realize this probably is a stupid question (and no, I don't think I'm programming the next eBay), but I can't shake this curiosity and, worse; the temptation; so I'd rather sound stupid now and get a good grasp of my misunderstandings than do something stupid or pointless later on.