Hi,

Loading tags from a #+SETUPFILE is causing inconsistent behavior in the
tag-selection for both
   in-buffer selection via C-c C-q (`org-set-tags-command`) and
   in-agenda selection via :       (`org-agenda-set-tags`).

A test-case using orgmode 8.0.3 on Emacs 24.3 (with the bare minimum
init file setting to get orgmode loaded).

The Org files are:

test.org:
=========
#+SETUPFILE: ~/setup.org
#+TAGS: @Work(w) @Home(h)

* The top entry
  SCHEDULED: <2013-05-14 Tue>
  
setup.org:
==========
#+TAGS: email(e) call(c)



With the setup above, invoking C-c C-q on the first entry in the _buffer_
displays *only* the two tag entries from setup.org; i.e.:

================================================================
Inherited:  
Current:    

  [e] email   [c] call    
================================================================

And invoking C-c C-q in the _agenda_ for this entry displays *only* the
two entries from the in-buffer tag settings:

================================================================
Inherited:  
Current:    

  [w] @Work   [h] @Home 
================================================================


In prior versions of orgmode (prior to 8.0.x), all four tags would be
displayed in the tag selection buffer.

I have attached the test files.


Regards,
--
Anupam