First of all: Thanks for this great program!!
I've experienced a bug: When you export a txt_taglist with comments and try to import it again (convert taglistfile to tag) you get a parse error on every line with a comment. Tested with 2.87 and 2.87a.
You would have to supply the list of fields with which you import the data and also a snippet of at least one record that does not import as you expect.
Please note that you have to enclose the data for a field in " if this data contains the separator.