I tested that in my gateway and the change did not merge into my inherited project. I created a test project, verified that the client tags were inherited correctly, disabled one of the inherited client tags in the parent project, and merged any changes in the gateway and there was no change in the client tag status. It is the same behavior if I add a client tag to the parent project. It is not created if I merge gateway changes in the inherited project. I am running the 8.0.1 nightly from 4/11.