Subitems creates a list of hierarchical subitems. It does not isolate one entry in a list of entries. To isolate list entries, use list_item or sublist.
I think the following does what you are looking for.
Code:
{tags:'list_item($, 0, ',')'}
Note that the tags stored in the database are almost certainly not in alphabetical order, so the first tag may not be what you think it is. If you want the first item in the sorted list, use
Code:
{tags:'list_item(list_sort($, '0', ','), 0, ',')'}
BTW: your second attempt would work if you used
Code:
program: list_item(field('tags'), 0, ',')