After debugging https://bugs.kde.org/show_bug.cgi?id=352015 here are my findings:
- tagmodel_p.cpp completely ignores tags with an invalid parent (parentId == -1)
- All tags created through TagCreateJob create a tag with invalid parent
- In the database, the table tagtable has no value for parentId column, it's empty
So, should tagmodel be made smarter, or the problem is the creation ?