Aceman, you are correct, but that is because in JOSM there is the Osm
primary tag (that you may work with) and the optional available
translated versions, that you may choose in pop-ups and etc, but they
also get converted to the OSM tag.
In Osmand you now only have the American English translated version to
work with.
I'm not against translations, but I do think that Osmand is going the
wrong way with this subject.
The Osm tags should be the primary available choice, and there could
be optional translated categories and values to choose/work, but they
should instantly redirect to the OSM primary tag.
For example, if I was American, I could choose the Gas Station, and
Osmand could imediatly change it to the amenity=fuel, displaying the
(Gas Station) translation below the primary tag.
That would make sense, and would be similar to what happens in JOSM.
But it would be necessary translations for any language.
The phrases.xml file should be the stock OSM tagged file, and the
optional translations should be localized versions, related to the
stock phrases.xml file.