Steps to reproduce

For “Card 2” of the “Basic (and reversed card)” note type, change the front template to{{#Tags}}
{{Back}}
{{/Tags}}

Make a new note of that type with fields “a” and “b”, and a tag “c”.

Expected behavior
Two cards are added.
Actual behavior
Only one card is added.

Tested in AnkiDroid v2.24.0alpha4 and Anki Desktop v25.09.2.

Originally reported on https://forums.ankiweb.net/t/bug-conditional-replacement-by-tags-doesnt-generate-cards/68486