Go to Options > Messages.
Make sure "at exporting tags" has a check-mark.
This causes a message to be displayed after exporting which asks: "Display Export file now?"
If you answer "Yes", the LOF file will be opened by its default application, which is Audacity.
BTW, this is how scripts can be executed.
More information: passing multiple selected items to external tool
What bug? I don't see a bug in Audacity or Mp3tag.
If we could find a way to write the short file paths (also called 8.3 or DOS) to a LOF file, the file path character restriction would be overcome.
Audacity shows the long file names, even when given the short path.
I have tried methods using DOS and VBS, but have found failures in each.
Maybe I'll try again.