Steps to reproduce the issue

Create a new Joomla 4.4.1 site, with no extra extensions or templates installed. Engage SEF urls and make sure they are working correctly (e.g. rename htaccess.txt to .htaccess if necesseary on your server).

In the Tags component, create 2 parent tags, e.g. "Healthcare" and "Money", and create 3 child tags, two of them under the first parent, e.g. "Healthcare > Covid", "Healthcare > Mental health", and on under the second parent, e.g. "Money > Taxes".

Then create two menu items of the type Tagged items. The first menu item is called "Healthcare" and we select the two child tags "Covid" and "Mental health" as cirteria for displaying items on this page. The second menu item is called "Money" and we select the child tag "Taxes".

Create some dummy articles and make sure that alle tags are assigned to one or more articles, with this restriction for clarity of the test: assign only one tag to each article.

On the menu item Healthcare you will see all articles with one of the child tags of Healthcare assigned, and on the menu item Money you will see articles with the child tag of Money assigned.

Now visit the article detail page of an article has the child tag Covid assigned. In a default Joomla installation the tag Covid will be displayed in the article view and it will be clickable. if not, please enable this. Click the tag, so you are taken to the page: Root/Healthcare/Covid

Expected result

The page Root/Healthcare/Covid should display only articles that have the tag Covid assigned (this is also the actual result on a live site of ours that is on an earlier version of J.4.x)

Actual result

The page Root/Healthcare/Covid displays articles that have either child tag of the parent tag Healthcare assigned
When I disable SEF urls the behavior is as expected.

System information (as much as possible)

Joomla 4.4.1
php 8.1.26
MariaDB 10.5.23
Apache

Additional comments

At the time of writing I have this test site displaying this issue: https://j441.oorzaak-develop.nl/