The go command removes build metadata as part of version canonicalization. +incompatible is the only metadata that may remain, but that can't appear in the vcs tag itself.
Versions says a bit about this in the last paragraph (but it's arguably not clear enough on this point).
pkg.go.dev gives a 404 with a link to the same page. I don't think that's correct. I'd expect it to link to v1.0.1-0.20210809170106-a3325063a237 instead.
The rationale for this is that semver requires that build metadata must be ignored when determining precedence. In the module graph, if you have a module D indirectly required at both v1.0.0+a and v1.0.0+b, those versions must compare equal, and there would be no way to pick which one to use.