CVS repository conversion

So, there are two principle approaches here: Should the tags in the converted repository accurately reflect the tags in the CVS repository, so that you only get those files you would have gotten out of CVS, or do we take the revisionist approach of including also such files which do not have the tag but which were present on head when the tag was created, and therefore "ought" to have been tagged?

I'm of the opinion that the latter is preferable, since the lack of a tag for a file is of minimal interest, and the alternative would have to introduce artificial commits that are not on the main branches to represent these tags.