I'm not sure what there's not to understand about the abandoned tag. If you're so confused by it, go look up the actual rule. The developer either has to go 3 months without talking about the game's development, or they have to communicate that they've abandoned the game. If neither of those are true, F95 won't mark it as abandoned, so it isn't a matter of favoritism and it's not a mystery why this one doesn't have the tag.
There have been exceptions, but those have been for extremely obvious reasons, like the developer saying the game was "on hold indefinitely".
There have been exceptions, but those have been for extremely obvious reasons, like the developer saying the game was "on hold indefinitely".