Not sure if this is sufficient for your purposes, but here goes:
In the next build, categories will not be physically created simply by using the tag. However, you can still visit the category and see the index of pages that used the tag. If an admin or editor so desires, they can then physically create the category by adding intro text to the index. If the category is improperly named or prohibited, they can remove the references by editing the tagged articles, and there won't be the added step of also deleting an unwanted (now empty) category page.