If a field has an auto-assign rule to apply a tag to an item (e.g. "AM:#ExampleTag=1", would it be a good idea to create the tag automatically if it does not already exist, when the rule is triggered?

This might make it easier to associate existing Y/N Fields with corresponding Tags.  I could go through my existing Y/N fields, and give each one an Auto-Assign rule to assign a tag corresponding to the Y/N field.  Then I could "touch" each of the Y/N fields to assign the tags.