This isn't quite what you're looking for, but you can use AppleScript
to select all items that don't have a certain tag:
tell application "Yojimbo" to reveal (every database item where (name
of every tag does not contain "foo"))
If that's useful, it could be polished up with a dialog to input the
search term, and perhaps create a collection to contain the results.
Jim
You could take a look at Yep! and see how they handle this for an
example.