The TAs aren't the issue in this case. Check out tags.conf in the Windows and nix TAs and you won't find any mention of setting the default tag.
What you're seeing is the ES identity management setting this tag based on the usernames.
If you look at the output of bin/splunk btool tags list --debug you'll see (at least) these entries, as provided by ES identity management:
etc/apps/Splunk_SA_CIM/default/tags.conf [is_default=true]
etc/apps/Splunk_SA_CIM/default/tags.conf default = enabled
etc/apps/Splunk_SA_CIM/default/tags.conf [src_user_category=default]
etc/apps/Splunk_SA_CIM/default/tags.conf default = enabled
etc/apps/Splunk_SA_CIM/default/tags.conf [user_category=default]
etc/apps/Splunk_SA_CIM/default/tags.conf default = enabled
And if you look at the builtin identity CSVs you'll probably see some of this:
./etc/apps/SA-IdentityManagement/lookups/administrative_identities.csv:3comcso,,,,,,,,,,,,default|privileged,,,,,,,
./etc/apps/SA-IdentityManagement/lookups/administrative_identities.csv:adfexc,,,,,,,,,,,,default|privileged,,,,,,,
./etc/apps/SA-IdentityManagement/lookups/administrative_identities.csv:adm,,,,,,,,,,,,default|privileged,,,,,,,
./etc/apps/SA-IdentityManagement/lookups/administrative_identities.csv:admin|administrator,,,,,,,,,,,,default|privileged,,,,,,,
./etc/apps/SA-IdentityManagement/lookups/administrative_identities.csv:anonymous,,,,,,,,,,,,default|privileged,,,,,,,
./etc/apps/SA-IdentityManagement/lookups/administrative_identities.csv:adminuser,,,,,,,,,,,,default|privileged,,,,,,,
./etc/apps/SA-IdentityManagement/lookups/administrative_identities.csv:advmail,,,,,,,,,,,,default|privileged,,,,,,,
./etc/apps/SA-IdentityManagement/lookups/administrative_identities.csv:bciim,,,,,,,,,,,,default|privileged,,,,,,,
./etc/apps/SA-IdentityManagement/lookups/administrative_identities.csv:bcms,,,,,,,,,,,,default|privileged,,,,,,,
./etc/apps/SA-IdentityManagement/lookups/administrative_identities.csv:browse,,,,,,,,,,,,default|privileged,,,,,,,
./etc/apps/SA-IdentityManagement/lookups/administrative_identities.csv:cisco,,,,,,,,,,,,default|privileged,,,,,,,
./etc/apps/SA-IdentityManagement/lookups/administrative_identities.csv:cusadmin,,,,,,,,,,,,default|privileged,,,,,,,
./etc/apps/SA-IdentityManagement/lookups/administrative_identities.csv:cust,,,,,,,,,,,,default|privileged,,,,,,,
ES is configured to set the default tag if any of the identities it has are found in the username fields it knows about are defined in your identity lookups with the default category.
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