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It is based on whether the sidecar {Book-name}.sdr folder has the {book-name}.mbp1/azw3r, etc. file. Delete this and the new tag will show up, since it keeps track of whether you've started the book and ow far you got. If calibre was used to delete the book in the first place, it will also delete these files. If you deleted it from the device, it will remain behind.
Note that either way, newly added books will be the first books listed if you are sorting by recent or collections (which shows collections, followed by uncollected books according to recent order).
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