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All three obvious current possibilities are problematic, but for different reasons.

Ignoring the matter of how to *format* the tag name for a moment...

 * **GNU/Linux** focuses on one (admittedly very important) part of the userland, plus the kernel, while ignoring other (also important) parts of the userland.

 * **Linux** technically refers only to the kernel, which is often relatively inconsequential unless you're actually writing kernel code, or code that interacts directly with the kernel, but that's not how the term is used *colloquially*.

 * **GNU** again ignores the non-GNU portions of the userland.

**GNU** also has the obvious issue that it could, perhaps more accurately, refer to GNU/Hurd; which is a GNU userland running on the Hurd kernel. There has also been, for example, [Debian **GNU/kFreeBSD**](https://www.debian.org/ports/kfreebsd-gnu/) which substituted the FreeBSD kernel for the Linux kernel but otherwise behaved fairly similarly from a *userland* perspective.

Looking at the questions which are currently tagged **GNU/Linux**:

 * [cpulimit and sensors](https://software.codidact.com/posts/281164)
 * [Tools for debugging coredumps](https://software.codidact.com/posts/282067)
 * [How to manage user-specific application data on Linux?](https://software.codidact.com/posts/286849)

only one of them seems like it *obviously might* really be relevant to the *kernel* proper.

Most of the time when people say "Linux" what they *really* mean is either a more generic \*nix or POSIX ("how do I do X on Linux?" rather than "how do I do X using tools available on POSIX-compliant systems?"), *or* a more specific single distribution ("I'm running Linux" rather than "I'm running Ubuntu").

**Maybe what's needed is actually something more along the lines of a split between, say, *linux-kernel* and *unixlike-userland*?**