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I think it is more to do with what you will be looking for when you search the tags than what other people do.
For instance, although fantasy is a subset of science fiction historically, it has grown to become huge. forty years ago it was not so booming a genre.
Although my tagging doesn't use hierarchical tags if I was starting today I probably would have done that. I tend to put fiction or non fiction in as tags although many find that unnecessary.
I started using a separate library to do an initial "cleanup" of imported books when adding many so I wouldn't be adding all the extra tags that seem to be as useful as the metadata some websites add lol. Everything plus the kitchen sink.
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