@Enesco - if you're trying to prevent yourself making the changes then that may be hard.
Imagine I have a Tag - "Crime" and another Tag - "Criminals". Now I decide I don't really need "Criminals". To merge the two I would right click "Criminals" in the Tag Browser and rename it to "Crime".
So what should happen to the 'read only' books tagged with "Criminals"? Should the 'read only' flag be ignored, should the rename be rejected, should I get a list of the 'read only' books and the opportunity to proceed or cancel the rename etc?
There are other changes that ripple through the book metadata - eg a change to the Author Link will change the metadata in all of that Authors books.
Its a 'nice' idea, but it could be fraught with difficulties - but only Kovid can give a definitive answer.
You could put the 'read only' books into a virtual library, and/or use the column icon feature (preferences->look and feel) to display a Red Flag on read only books.
BR
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