code: public static boolean strictCheckMatchingTags(Collection<String> tags, Set<String> includeTags, Set<String> excludeTags)
      {
          boolean includeTagsEnabled = !includeTags.isEmpty();
  
          for (String tag : tags)
          {
              boolean isIncluded = includeTags.contains(tag);
              boolean isExcluded = excludeTags.contains(tag);
  
              if ((includeTagsEnabled && isIncluded) || (!includeTagsEnabled && !isExcluded))
              {
                  return true;
              }
          }
  
          return false;
      }
docs: Returns true if
  - includeTags is not empty and tag is in includeTags
  - includeTags is empty and tag is not in excludeTags
  @param tags Hint tags
  @param includeTags Include tags
  @param excludeTags Exclude tags
  @return has tag match