Hello Nick, it sounds like you want clipping masks to be detected and applied correctly rather than add necessarily a new tag.
Nope, those adjustment layers will not have "clipping mask" enabled because they are just normal non adjustment layer on top of many layers. A tag is needed to identify them and treat them like real adjustment layer (with clipping to preserve export shape).
You can imagine an example of a scene with is a day light forest but later have a few layers added on top of everything that change the whole scene to night version. Those newly added layers do not clipped from below but just placed over many original layers as normal layers.
Lets take the 1st sample to elaborate more. When exporting Tree B, the Sunlight layer is not clipped on it direct but just a normal layer far away from it. However, since it has [adjust] tag with it, we will treat it like adjustment layer and cast it to Tree B (an everything else during the export).
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[adjust] Sunlight
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[merge] Tree A
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...(there could be many things in between)...
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[merge] Tree B
The filtered export tree became (when exporting Tree B):
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[adjust] Sunlight
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[merge] Tree B
Note that we cannot just export this as Tree B.png because the Sunlight layer is much larger than Tree B.
To preserve the shape of Tree B, we need to clip Sunlight to be within Tree B's shape. Thus, the clipping mask is toggled for [adjust] layer.
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Sunlight (clipped to pixels below)
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Tree B
