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The reason we don't allow the deletion of unwanted tags is to hedge against content sharing in the future. Let's say you delete built-in TagX. Then another user creates content the uses TagX and shares it. Now you import that shared content. The import would fail if TagX doesn't exist. By simply hiding it, you no longer have to see it in your content, but that doesn't stop you from importing shared content from other users that DO leverage the tag.
This same exact logic applies to why we don't allow users to delete built-in category structure. It needs to be there in case you ever decide to import content from others in the future. So it's simply hidden instead of completely deleted.
Hope this helps!
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