feat(tags): Tags sidebar hides zero-usage tags
Tag rows persist after their items are untagged or soft-deleted; the
Tags sidebar now drops tags with no live (non-deleted) items so the
list reflects current usage. Filter lives in features/tags/home.js
(not at the datastore layer) — the Groups feature still needs zero-
usage tags so newly-promoted empty groups appear immediately. Adds
desktop e2e regression guard against re-introducing ghost tags.