backup tags with smarter restore

Sorry if this is answered elsewhere and I missed it - I would like to use the Export option to send a backup of specified tag fields to a text file, one line per file with tag fields separated by the pipe | character. I would then like to be able to use this file to restore the tags if something happens to them, because as we know tagging is both labor intensive and volatile, a bad combination. I did the backup, then used the "Text File - Tag" option to restore. I would like the restore process to know what files went with which tag backup, so the restore would skip missing files in the event they got deleted or new ones added that were not backed up. When I tried restoring to the file list in the mp3tag window (but first deleted one of the files), it sequentially wrote over the files in the window like it wasn't able to connect the tags with the right file, so the tags were off by 1 and the wrong tags got into the files after the deleted one. Is there something I failed to to in the backup or restore that missed this functionality? Also if this is possible will it also handle and remember the original subfolder structures? Is there a better way to backup/restore the tags? I'm working with mp3 v2.4 and FLAC.

Yes, tagging is labor intensive. But what exactly makes tags 'volatile'? If it's you, then you should be (a lot) more careful. Thoroughly test new Mp3tag actions. Test them on copies of files or in a test library. Never run Mp3tag actions on a large number of files until you're 100% certain that the actions do exactly what you want.

Don't allow audio or library management applications to tag files that you've finished tagging. Mark your audio files read-only, if necessary.

Yes, there is. Backup the files containing the tags. You're probably doing this anyway. If you wipe out the tags in a file, just restore the file from your backup.

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Yes JJ, you just answered your own rhetorical question of what makes tags volatile by the needed precautions you listed after your question, thank you.
My question was a feature/functionality question of Mp3Tag's Export/Restore, not a discussion of what makes tags volatile to damage.

Does the tag restore have any smarts to match up the text line to the right file? If not, then yes a person may as well just backup/restore the whole file using standard backup software?

No, there is no built-in algorithm to align a selection of files with a number of lines in an arbitrary textfile.
The functions that you refer to are, AFAIK, called "File > export" and "Converter > Textfile - Tag".
So it does not claim to work as anything like a restore/backup function.
Apparently you use it for your backups but as soon as the data leaves mp3tag it is beyond the control of mp3tag and it is your turn to do all the stuff you ask for.

Well it is possible to match the lines in the text file to certain files in Mp3tag.

It can be done with the file path or the file name.

When you export the data include the path or filename in each line:
%_filename_ext% | %artist% | %title% ...

And on import with "Convert" do the same in the format string:
%_filename_ext% | %artist% | %title% ...

Or use %_path% instead of %_filename_ext%