I have it and quite like it. I did notice the tagging last night when I was playing an Arms Race game. That was something quite new to me as I never really got into CS1.6 but did play CSS somewhat. So far I do think it is better than CSS, but I've only got a few hours gameplay in it so far.
I agree that the core gameplay is better but for one thing. Hitboxes, recoil, hit detection or something related is off. There are way too many headshots when someone spray. Even when strafing like a rabid squirrel.
On the other hand you can spray someone point blank in the back and barely register any hits.
I feel no need to complain about this. It's a major point so it WILL be fixed and I think sooner than later.
When they add (Yes I think they will patch them in.) all the things we're used to in a CS game like flashlights and many many other things I think it will take the throne from 1.6.