In this post http://www.noodlesoft.com/forums/viewtopic.php?f=4&t=2438&hilit=Mavericks+tags Mr. Noodle asked for reasons to implement dynamic tags.
Here is my use case:
I need to tag files with the name from a sender from mail via Applescript with Hazel as the key enabler. It's works flawlessly with spotlight comments with Hazel. Details can be found here http://www.scrubbs.me/my-notes-blog/2013/5/27/ednu2qjs1h1ebqrjch8xr2mscg6o5n
Consider this a vote for you to implement the same style that you have for spotlight comments