As discussed in some detail in T6392: Kleopatra: Tags no longer shown in useridlistmodel the option has no longer any impact on performance and only confuses the user by hiding the tags in some tabs: In the certification tab the tags will not be shown despite that the column is shown. In the User-ID tab, the tag column can be selected when the option is on but will not stay selected, it will be deselected again if you open the certificate details anew.

Therefore the option should be removed and the tags always shown if the corresponding column is visible.