I completely agree with you, but see, there's one small problem. I encoded all of my audio files to MP3Pro a while back. The playback plugin supports only up to v2.0 tags, so I can't use anything above v2.0 for the tagging. OK, that's not such a big deal, I can just use plain 2.0 for the tagging, problem solved

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But, from time to time, you forget to appropriately tag some file (like the one in the screenshot) and things like this will eventually happen. For example, that files does have a v2.0 tag, but somehow, I must have forgotten to remove the v1.0 tag (as I said, it can happen to anybody). This shouldn't be a problem, since the preference should be, if both tags are present, use the 2.0 one, ignore the 1.0 one, which doesn't seem to be the case.