Recommit "add asset tag filtering logic test" (#21777)"

[prha]

This reverts commit 504caee90a003ff9c80fcc2b50c9334caf076ef6.

Summary & Motivation

This test is important for making sure OSS doesn't break the assumption that we need to persist tags into a separate table.

How I Tested These Changes

BK, plus internal tests (see https://github.com/dagster-io/internal/pull/9688).