Repository: juanfont/headscale

Issue:
Tags cannot owner other tags
Trying a policy file such as:
```json
{
  "tagOwners": {
    "tag:k8s": ["tag:k8s-operator"],
  },
}
```
will fail while parsing, here:
https://github.com/juanfont/headscale/blob/2024219bd10adbb5c0d29f900ed0961ace8cc15c/hscontrol/policy/v2/types.go#L969-L983

A quick glance at the code suggests tags were never implemented such as to support this. Tags owning other tags is a feature used in the K8s Tailscale operator setup (as shown [here](https://tailscale.com/kb/1236/kubernetes-operator#prerequisites)).

Discussion:

Solution patch:
diff --git a/CHANGELOG.md b/CHANGELOG.md
index e5a4163b..2cd56c09 100644
--- a/CHANGELOG.md
+++ b/CHANGELOG.md
@@ -58,6 +58,7 @@ release.
   - Detect when only node endpoints or DERP region changed and send
     PeerChangedPatch responses instead of full map updates, reducing bandwidth
     and improving performance
+- Tags can now be tagOwner of other tags [#2930](https://github.com/juanfont/headscale/pull/2930)
 
 ## 0.27.2 (2025-xx-xx)
 
diff --git a/hscontrol/policy/v2/types.go b/hscontrol/policy/v2/types.go
index 0635a557..0c4aec38 100644
--- a/hscontrol/policy/v2/types.go
+++ b/hscontrol/policy/v2/types.go
@@ -1,6 +1,7 @@
 package v2
 
 import (
+	"cmp"
 	"errors"
 	"fmt"
 	"net/netip"
@@ -9,7 +10,6 @@ import (
 	"strings"
 
 	"github.com/go-json-experiment/json"
-
 	"github.com/juanfont/headscale/hscontrol/types"
 	"github.com/juanfont/headscale/hscontrol/util"
 	"github.com/prometheus/common/model"
@@ -34,6 +34,10 @@ const Wildcard = Asterix(0)
 
 var ErrAutogroupSelfRequiresPerNodeResolution = errors.New("autogroup:self requires per-node resolution and cannot be resolved in this context")
 
+var ErrCircularReference = errors.New("circular reference detected")
+
+var ErrUndefinedTagReference = errors.New("references undefined tag")
+
 type Asterix int
 
 func (a Asterix) Validate() error {
@@ -341,6 +345,10 @@ func (t Tag) CanBeAutoApprover() bool {
 	return true
 }
 
+func (t Tag) CanBeTagOwner() bool {
+	return true
+}
+
 func (t Tag) String() string {
 	return string(t)
 }
@@ -915,6 +923,7 @@ func (ve *AutoApproverEnc) UnmarshalJSON(b []byte) error {
 type Owner interface {
 	CanBeTagOwner() bool
 	UnmarshalJSON([]byte) error
+	String() string
 }
 
 // OwnerEnc is used to deserialize a Owner.
@@ -963,6 +972,8 @@ func (o Owners) MarshalJSON() ([]byte, error) {
 			owners[i] = string(*v)
 		case *Group:
 			owners[i] = string(*v)
+		case *Tag:
+			owners[i] = string(*v)
 		default:
 			return nil, fmt.Errorf("unknown owner type: %T", v)
 		}
@@ -977,6 +988,8 @@ func parseOwner(s string) (Owner, error) {
 		return ptr.To(Username(s)), nil
 	case isGroup(s):
 		return ptr.To(Group(s)), nil
+	case isTag(s):
+		return ptr.To(Tag(s)), nil
 	}
 
 	return nil, fmt.Errorf(`Invalid Owner %q. An alias must be one of the following types:
@@ -1134,6 +1147,8 @@ func (to TagOwners) MarshalJSON() ([]byte, error) {
 				ownerStrs[i] = string(*v)
 			case *Group:
 				ownerStrs[i] = string(*v)
+			case *Tag:
+				ownerStrs[i] = string(*v)
 			default:
 				return nil, fmt.Errorf("unknown owner type: %T", v)
 			}
@@ -1167,23 +1182,38 @@ func (to TagOwners) Contains(tagOwner *Tag) error {
 // It is intended for internal use in a PolicyManager.
 func resolveTagOwners(p *Policy, users types.Users, nodes views.Slice[types.NodeView]) (map[Tag]*netipx.IPSet, error) {
 	if p == nil {
-		return nil, nil
+		return make(map[Tag]*netipx.IPSet), nil
+	}
+
+	if len(p.TagOwners) == 0 {
+		return make(map[Tag]*netipx.IPSet), nil
 	}
 
 	ret := make(map[Tag]*netipx.IPSet)
 
-	for tag, owners := range p.TagOwners {
+	tagOwners, err := flattenTagOwners(p.TagOwners)
+	if err != nil {
+		return nil, err
+	}
+
+	for tag, owners := range tagOwners {
 		var ips netipx.IPSetBuilder
 
 		for _, owner := range owners {
-			o, ok := owner.(Alias)
-			if !ok {
+			switch o := owner.(type) {
+			case *Tag:
+				// After flattening, Tag types should not appear in the owners list.
+				// If they do, skip them as they represent already-resolved references.
+
+			case Alias:
+				// If it does not resolve, that means the tag is not associated with any IP addresses.
+				resolved, _ := o.Resolve(p, users, nodes)
+				ips.AddSet(resolved)
+
+			default:
 				// Should never happen
 				return nil, fmt.Errorf("owner %v is not an Alias", owner)
 			}
-			// If it does not resolve, that means the tag is not associated with any IP addresses.
-			resolved, _ := o.Resolve(p, users, nodes)
-			ips.AddSet(resolved)
 		}
 
 		ipSet, err := ips.IPSet()
@@ -1197,6 +1227,79 @@ func resolveTagOwners(p *Policy, users types.Users, nodes views.Slice[types.Node
 	return ret, nil
 }
 
+// flattenTags flattens the TagOwners by resolving nested tags and detecting cycles.
+// It will return a Owners list where all the Tag types have been resolved to their underlying Owners.
+func flattenTags(tagOwners TagOwners, tag Tag, visiting map[Tag]bool, chain []Tag) (Owners, error) {
+	if visiting[tag] {
+		cycleStart := 0
+
+		for i, t := range chain {
+			if t == tag {
+				cycleStart = i
+				break
+			}
+		}
+
+		cycleTags := make([]string, len(chain[cycleStart:]))
+		for i, t := range chain[cycleStart:] {
+			cycleTags[i] = string(t)
+		}
+
+		slices.Sort(cycleTags)
+
+		return nil, fmt.Errorf("%w: %s", ErrCircularReference, strings.Join(cycleTags, " -> "))
+	}
+
+	visiting[tag] = true
+
+	chain = append(chain, tag)
+	defer delete(visiting, tag)
+
+	var result Owners
+
+	for _, owner := range tagOwners[tag] {
+		switch o := owner.(type) {
+		case *Tag:
+			if _, ok := tagOwners[*o]; !ok {
+				return nil, fmt.Errorf("tag %q %w %q", tag, ErrUndefinedTagReference, *o)
+			}
+
+			nested, err := flattenTags(tagOwners, *o, visiting, chain)
+			if err != nil {
+				return nil, err
+			}
+
+			result = append(result, nested...)
+		default:
+			result = append(result, owner)
+		}
+	}
+
+	return result, nil
+}
+
+// flattenTagOwners flattens all TagOwners by resolving nested tags and detecting cycles.
+// It will return a new TagOwners map where all the Tag types have been resolved to their underlying Owners.
+func flattenTagOwners(tagOwners TagOwners) (TagOwners, error) {
+	ret := make(TagOwners)
+
+	for tag := range tagOwners {
+		flattened, err := flattenTags(tagOwners, tag, make(map[Tag]bool), nil)
+		if err != nil {
+			return nil, err
+		}
+
+		slices.SortFunc(flattened, func(a, b Owner) int {
+			return cmp.Compare(a.String(), b.String())
+		})
+		ret[tag] = slices.CompactFunc(flattened, func(a, b Owner) bool {
+			return a.String() == b.String()
+		})
+	}
+
+	return ret, nil
+}
+
 type AutoApproverPolicy struct {
 	Routes   map[netip.Prefix]AutoApprovers `json:"routes,omitempty"`
 	ExitNode AutoApprovers                  `json:"exitNode,omitempty"`
@@ -1844,10 +1947,23 @@ func (p *Policy) validate() error {
 				if err := p.Groups.Contains(g); err != nil {
 					errs = append(errs, err)
 				}
+			case *Tag:
+				t := tagOwner
+
+				err := p.TagOwners.Contains(t)
+				if err != nil {
+					errs = append(errs, err)
+				}
 			}
 		}
 	}
 
+	// Validate tag ownership chains for circular references and undefined tags.
+	_, err := flattenTagOwners(p.TagOwners)
+	if err != nil {
+		errs = append(errs, err)
+	}
+
 	for _, approvers := range p.AutoApprovers.Routes {
 		for _, approver := range approvers {
 			switch approver := approver.(type) {



Test patch:
diff --git a/hscontrol/auth_test.go b/hscontrol/auth_test.go
index 23e1f226..e1e25821 100644
--- a/hscontrol/auth_test.go
+++ b/hscontrol/auth_test.go
@@ -3234,7 +3234,7 @@ func TestIssue2830_ExistingNodeReregistersWithExpiredKey(t *testing.T) {
 
 	// Create a valid key (will expire it later)
 	expiry := time.Now().Add(1 * time.Hour)
-	pak, err := app.state.CreatePreAuthKey(types.UserID(user.ID), false, false, &expiry, nil)
+	pak, err := app.state.CreatePreAuthKey(user.TypedID(), false, false, &expiry, nil)
 	require.NoError(t, err)
 
 	machineKey := key.NewMachine()
diff --git a/hscontrol/policy/v2/policy_test.go b/hscontrol/policy/v2/policy_test.go
index 94e631e7..b348c0ab 100644
--- a/hscontrol/policy/v2/policy_test.go
+++ b/hscontrol/policy/v2/policy_test.go
@@ -464,14 +464,14 @@ func TestAutogroupSelfWithOtherRules(t *testing.T) {
 
 	// test-2 has a router device with tag:node-router
 	test2RouterNode := &types.Node{
-		ID:         2,
-		Hostname:   "test-2-router",
-		IPv4:       ap("100.64.0.2"),
-		IPv6:       ap("fd7a:115c:a1e0::2"),
-		User:       ptr.To(users[1]),
-		UserID:     ptr.To(users[1].ID),
-		Tags:       []string{"tag:node-router"},
-		Hostinfo:   &tailcfg.Hostinfo{},
+		ID:       2,
+		Hostname: "test-2-router",
+		IPv4:     ap("100.64.0.2"),
+		IPv6:     ap("fd7a:115c:a1e0::2"),
+		User:     ptr.To(users[1]),
+		UserID:   ptr.To(users[1].ID),
+		Tags:     []string{"tag:node-router"},
+		Hostinfo: &tailcfg.Hostinfo{},
 	}
 
 	nodes := types.Nodes{test1Node, test2RouterNode}
@@ -537,8 +537,8 @@ func TestAutogroupSelfPolicyUpdateTriggersMapResponse(t *testing.T) {
 		Hostname: "test-1-device",
 		IPv4:     ap("100.64.0.1"),
 		IPv6:     ap("fd7a:115c:a1e0::1"),
-		User:     users[0],
-		UserID:   users[0].ID,
+		User:     ptr.To(users[0]),
+		UserID:   ptr.To(users[0].ID),
 		Hostinfo: &tailcfg.Hostinfo{},
 	}
 
@@ -547,8 +547,8 @@ func TestAutogroupSelfPolicyUpdateTriggersMapResponse(t *testing.T) {
 		Hostname: "test-2-device",
 		IPv4:     ap("100.64.0.2"),
 		IPv6:     ap("fd7a:115c:a1e0::2"),
-		User:     users[1],
-		UserID:   users[1].ID,
+		User:     ptr.To(users[1]),
+		UserID:   ptr.To(users[1].ID),
 		Hostinfo: &tailcfg.Hostinfo{},
 	}
 
diff --git a/hscontrol/policy/v2/types_test.go b/hscontrol/policy/v2/types_test.go
index 2d379b4d..a5e5e8d2 100644
--- a/hscontrol/policy/v2/types_test.go
+++ b/hscontrol/policy/v2/types_test.go
@@ -1470,6 +1470,57 @@ func TestUnmarshalPolicy(t *testing.T) {
 				},
 			},
 		},
+		{
+			name: "tags-can-own-other-tags",
+			input: `
+{
+  "tagOwners": {
+    "tag:bigbrother": [],
+    "tag:smallbrother": ["tag:bigbrother"],
+  },
+  "acls": [
+    {
+      "action": "accept",
+      "proto": "tcp",
+      "src": ["*"],
+      "dst": ["tag:smallbrother:9000"]
+    }
+  ]
+}
+`,
+			want: &Policy{
+				TagOwners: TagOwners{
+					Tag("tag:bigbrother"):   {},
+					Tag("tag:smallbrother"): {ptr.To(Tag("tag:bigbrother"))},
+				},
+				ACLs: []ACL{
+					{
+						Action:   "accept",
+						Protocol: "tcp",
+						Sources: Aliases{
+							Wildcard,
+						},
+						Destinations: []AliasWithPorts{
+							{
+								Alias: ptr.To(Tag("tag:smallbrother")),
+								Ports: []tailcfg.PortRange{{First: 9000, Last: 9000}},
+							},
+						},
+					},
+				},
+			},
+		},
+		{
+			name: "tag-owner-references-undefined-tag",
+			input: `
+{
+  "tagOwners": {
+    "tag:child": ["tag:nonexistent"],
+  },
+}
+`,
+			wantErr: `tag "tag:child" references undefined tag "tag:nonexistent"`,
+		},
 	}
 
 	cmps := append(util.Comparers,
@@ -1596,7 +1647,7 @@ func TestResolvePolicy(t *testing.T) {
 				{
 					User: ptr.To(testuser),
 					Tags: []string{"tag:anything"},
-					IPv4:       ap("100.100.101.2"),
+					IPv4: ap("100.100.101.2"),
 				},
 				// not matching because it's tagged (tags copied from AuthKey)
 				{
@@ -1628,7 +1679,7 @@ func TestResolvePolicy(t *testing.T) {
 				{
 					User: ptr.To(groupuser),
 					Tags: []string{"tag:anything"},
-					IPv4:       ap("100.100.101.5"),
+					IPv4: ap("100.100.101.5"),
 				},
 				// not matching because it's tagged (tags copied from AuthKey)
 				{
@@ -1665,7 +1716,7 @@ func TestResolvePolicy(t *testing.T) {
 				// Not matching forced tags
 				{
 					Tags: []string{"tag:anything"},
-					IPv4:       ap("100.100.101.10"),
+					IPv4: ap("100.100.101.10"),
 				},
 				// not matching pak tag
 				{
@@ -1677,7 +1728,7 @@ func TestResolvePolicy(t *testing.T) {
 				// Not matching forced tags
 				{
 					Tags: []string{"tag:test"},
-					IPv4:       ap("100.100.101.234"),
+					IPv4: ap("100.100.101.234"),
 				},
 				// matching tag (tags copied from AuthKey during registration)
 				{
@@ -1689,6 +1740,52 @@ func TestResolvePolicy(t *testing.T) {
 			pol:  &Policy{},
 			want: []netip.Prefix{mp("100.100.101.234/32"), mp("100.100.101.239/32")},
 		},
+		{
+			name:      "tag-owned-by-tag-call-child",
+			toResolve: tp("tag:smallbrother"),
+			pol: &Policy{
+				TagOwners: TagOwners{
+					Tag("tag:bigbrother"):   {},
+					Tag("tag:smallbrother"): {ptr.To(Tag("tag:bigbrother"))},
+				},
+			},
+			nodes: types.Nodes{
+				// Should not match as we resolve the "child" tag.
+				{
+					Tags: []string{"tag:bigbrother"},
+					IPv4: ap("100.100.101.234"),
+				},
+				// Should match.
+				{
+					Tags: []string{"tag:smallbrother"},
+					IPv4: ap("100.100.101.239"),
+				},
+			},
+			want: []netip.Prefix{mp("100.100.101.239/32")},
+		},
+		{
+			name:      "tag-owned-by-tag-call-parent",
+			toResolve: tp("tag:bigbrother"),
+			pol: &Policy{
+				TagOwners: TagOwners{
+					Tag("tag:bigbrother"):   {},
+					Tag("tag:smallbrother"): {ptr.To(Tag("tag:bigbrother"))},
+				},
+			},
+			nodes: types.Nodes{
+				// Should match - we are resolving "tag:bigbrother" which this node has.
+				{
+					Tags: []string{"tag:bigbrother"},
+					IPv4: ap("100.100.101.234"),
+				},
+				// Should not match - this node has "tag:smallbrother", not the tag we're resolving.
+				{
+					Tags: []string{"tag:smallbrother"},
+					IPv4: ap("100.100.101.239"),
+				},
+			},
+			want: []netip.Prefix{mp("100.100.101.234/32")},
+		},
 		{
 			name:      "empty-policy",
 			toResolve: pp("100.100.101.101/32"),
@@ -1747,7 +1844,7 @@ func TestResolvePolicy(t *testing.T) {
 			nodes: types.Nodes{
 				{
 					Tags: []string{"tag:test"},
-					IPv4:       ap("100.100.101.234"),
+					IPv4: ap("100.100.101.234"),
 				},
 			},
 		},
@@ -1774,7 +1871,7 @@ func TestResolvePolicy(t *testing.T) {
 				{
 					User: ptr.To(testuser),
 					Tags: []string{"tag:test"},
-					IPv4:       ap("100.100.101.2"),
+					IPv4: ap("100.100.101.2"),
 				},
 				// Node with allowed requested tag (should be excluded)
 				{
@@ -1833,7 +1930,7 @@ func TestResolvePolicy(t *testing.T) {
 				{
 					User: ptr.To(testuser),
 					Tags: []string{"tag:test"},
-					IPv4:       ap("100.100.101.2"),
+					IPv4: ap("100.100.101.2"),
 				},
 				// Node with allowed requested tag (should be included)
 				{
@@ -1871,7 +1968,7 @@ func TestResolvePolicy(t *testing.T) {
 				{
 					User: ptr.To(testuser),
 					Tags: []string{"tag:test", "tag:other"},
-					IPv4:       ap("100.100.101.7"),
+					IPv4: ap("100.100.101.7"),
 				},
 			},
 			pol: &Policy{
@@ -1900,7 +1997,7 @@ func TestResolvePolicy(t *testing.T) {
 				{
 					User: ptr.To(testuser),
 					Tags: []string{"tag:test"},
-					IPv4:       ap("100.100.101.3"),
+					IPv4: ap("100.100.101.3"),
 				},
 				{
 					User: ptr.To(testuser2),
@@ -1976,11 +2073,11 @@ func TestResolveAutoApprovers(t *testing.T) {
 			User: &users[2],
 		},
 		{
-			IPv4:       ap("100.64.0.4"),
+			IPv4: ap("100.64.0.4"),
 			Tags: []string{"tag:testtag"},
 		},
 		{
-			IPv4:       ap("100.64.0.5"),
+			IPv4: ap("100.64.0.5"),
 			Tags: []string{"tag:exittest"},
 		},
 	}
@@ -2474,6 +2571,20 @@ func TestResolveTagOwners(t *testing.T) {
 			},
 			wantErr: false,
 		},
+		{
+			name: "tag-owns-tag",
+			policy: &Policy{
+				TagOwners: TagOwners{
+					Tag("tag:bigbrother"):   Owners{ptr.To(Username("user1@"))},
+					Tag("tag:smallbrother"): Owners{ptr.To(Tag("tag:bigbrother"))},
+				},
+			},
+			want: map[Tag]*netipx.IPSet{
+				Tag("tag:bigbrother"):   mustIPSet("100.64.0.1/32"),
+				Tag("tag:smallbrother"): mustIPSet("100.64.0.1/32"),
+			},
+			wantErr: false,
+		},
 	}
 
 	cmps := append(util.Comparers, cmp.Comparer(ipSetComparer))
@@ -2936,3 +3047,147 @@ func mustParseAlias(s string) Alias {
 	}
 	return alias
 }
+
+func TestFlattenTagOwners(t *testing.T) {
+	tests := []struct {
+		name    string
+		input   TagOwners
+		want    TagOwners
+		wantErr string
+	}{
+		{
+			name: "tag-owns-tag",
+			input: TagOwners{
+				Tag("tag:bigbrother"):   Owners{ptr.To(Group("group:user1"))},
+				Tag("tag:smallbrother"): Owners{ptr.To(Tag("tag:bigbrother"))},
+			},
+			want: TagOwners{
+				Tag("tag:bigbrother"):   Owners{ptr.To(Group("group:user1"))},
+				Tag("tag:smallbrother"): Owners{ptr.To(Group("group:user1"))},
+			},
+			wantErr: "",
+		},
+		{
+			name: "circular-reference",
+			input: TagOwners{
+				Tag("tag:a"): Owners{ptr.To(Tag("tag:b"))},
+				Tag("tag:b"): Owners{ptr.To(Tag("tag:a"))},
+			},
+			want:    nil,
+			wantErr: "circular reference detected: tag:a -> tag:b",
+		},
+		{
+			name: "mixed-owners",
+			input: TagOwners{
+				Tag("tag:x"): Owners{ptr.To(Username("user1@")), ptr.To(Tag("tag:y"))},
+				Tag("tag:y"): Owners{ptr.To(Username("user2@"))},
+			},
+			want: TagOwners{
+				Tag("tag:x"): Owners{ptr.To(Username("user1@")), ptr.To(Username("user2@"))},
+				Tag("tag:y"): Owners{ptr.To(Username("user2@"))},
+			},
+			wantErr: "",
+		},
+		{
+			name: "mixed-dupe-owners",
+			input: TagOwners{
+				Tag("tag:x"): Owners{ptr.To(Username("user1@")), ptr.To(Tag("tag:y"))},
+				Tag("tag:y"): Owners{ptr.To(Username("user1@"))},
+			},
+			want: TagOwners{
+				Tag("tag:x"): Owners{ptr.To(Username("user1@"))},
+				Tag("tag:y"): Owners{ptr.To(Username("user1@"))},
+			},
+			wantErr: "",
+		},
+		{
+			name: "no-tag-owners",
+			input: TagOwners{
+				Tag("tag:solo"): Owners{ptr.To(Username("user1@"))},
+			},
+			want: TagOwners{
+				Tag("tag:solo"): Owners{ptr.To(Username("user1@"))},
+			},
+			wantErr: "",
+		},
+		{
+			name: "tag-long-owner-chain",
+			input: TagOwners{
+				Tag("tag:a"): Owners{ptr.To(Group("group:user1"))},
+				Tag("tag:b"): Owners{ptr.To(Tag("tag:a"))},
+				Tag("tag:c"): Owners{ptr.To(Tag("tag:b"))},
+				Tag("tag:d"): Owners{ptr.To(Tag("tag:c"))},
+				Tag("tag:e"): Owners{ptr.To(Tag("tag:d"))},
+				Tag("tag:f"): Owners{ptr.To(Tag("tag:e"))},
+				Tag("tag:g"): Owners{ptr.To(Tag("tag:f"))},
+			},
+			want: TagOwners{
+				Tag("tag:a"): Owners{ptr.To(Group("group:user1"))},
+				Tag("tag:b"): Owners{ptr.To(Group("group:user1"))},
+				Tag("tag:c"): Owners{ptr.To(Group("group:user1"))},
+				Tag("tag:d"): Owners{ptr.To(Group("group:user1"))},
+				Tag("tag:e"): Owners{ptr.To(Group("group:user1"))},
+				Tag("tag:f"): Owners{ptr.To(Group("group:user1"))},
+				Tag("tag:g"): Owners{ptr.To(Group("group:user1"))},
+			},
+			wantErr: "",
+		},
+		{
+			name: "tag-long-circular-chain",
+			input: TagOwners{
+				Tag("tag:a"): Owners{ptr.To(Tag("tag:g"))},
+				Tag("tag:b"): Owners{ptr.To(Tag("tag:a"))},
+				Tag("tag:c"): Owners{ptr.To(Tag("tag:b"))},
+				Tag("tag:d"): Owners{ptr.To(Tag("tag:c"))},
+				Tag("tag:e"): Owners{ptr.To(Tag("tag:d"))},
+				Tag("tag:f"): Owners{ptr.To(Tag("tag:e"))},
+				Tag("tag:g"): Owners{ptr.To(Tag("tag:f"))},
+			},
+			wantErr: "circular reference detected: tag:a -> tag:b -> tag:c -> tag:d -> tag:e -> tag:f -> tag:g",
+		},
+		{
+			name: "undefined-tag-reference",
+			input: TagOwners{
+				Tag("tag:a"): Owners{ptr.To(Tag("tag:nonexistent"))},
+			},
+			wantErr: `tag "tag:a" references undefined tag "tag:nonexistent"`,
+		},
+		{
+			name: "tag-with-empty-owners-is-valid",
+			input: TagOwners{
+				Tag("tag:a"): Owners{ptr.To(Tag("tag:b"))},
+				Tag("tag:b"): Owners{}, // empty owners but exists
+			},
+			want: TagOwners{
+				Tag("tag:a"): nil,
+				Tag("tag:b"): nil,
+			},
+			wantErr: "",
+		},
+	}
+
+	for _, tt := range tests {
+		t.Run(tt.name, func(t *testing.T) {
+			got, err := flattenTagOwners(tt.input)
+			if tt.wantErr != "" {
+				if err == nil {
+					t.Fatalf("flattenTagOwners() expected error %q, got nil", tt.wantErr)
+				}
+
+				if err.Error() != tt.wantErr {
+					t.Fatalf("flattenTagOwners() expected error %q, got %q", tt.wantErr, err.Error())
+				}
+
+				return
+			}
+
+			if err != nil {
+				t.Fatalf("flattenTagOwners() unexpected error: %v", err)
+			}
+
+			if diff := cmp.Diff(tt.want, got); diff != "" {
+				t.Errorf("flattenTagOwners() mismatch (-want +got):\n%s", diff)
+			}
+		})
+	}
+}