In theory, and probably 90%+ in practice but I have seen a thread tagged "abandoned" and then it got removed before any files were uploaded. Some very small few seem to get special treatment. I have no idea how that is.
You cannot avoid the tag forever. You can post every 3 months but, they amended things after MILFy City abused this, so if you have no content uploaded after a period of 18 months you get "abandoned" which will stay until files are uploaded.
PEACE
Good to know they adjusted the rules.
Definitely are not all threads handled the same way.
I'd hope that is because different mods just act differently and while some try to stick to the rules as written, some use a more leeway approach.
But most likely at least some of them are handled like they are because of the preferences of the mod in question.
It would just be great if in case some decision made less sense, it would be adjusted.
But the best example for this isn't working that well is this very tag on this thread.
In my mind, the rules should be there for the forum, not the other way round.
If the tag stays, just because you can argue for that using the rules, while even a mod says it's not correct but nothing can be done about it, something in the system is wrong.
A tag that transports no valuable info has no merit.