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The genre column described in the tutorial *is* a tags column.
Any text-type column (tags, series, custom columns) can be marked as hierarchical. If you do this, then the tag browser shows you the outermost item in the hierarchy. You can "open" that to see subitems.
The reason to use a different column for genres is that they (genres) are almost always a subset of tags. If you want to use the subset (genres) in templates or to limit searches, it is much more convenient for them to be in separate columns. The same thing is true of book source, reading/read, rights management, and a host of other information kinds.
I sometimes think that 'tags' should be an automatic grouped search term (preferences -> search), combining the text-type columns into a single category. That would encourage more precise information labeling while make an over-category that combines the various information kinds together. Unfortunately, it would also most likely confuse everybody.
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