Report submitted through discord, not yet fully verified.

Sadbot#8138 wrote on May 23, 2023: (paraphrased)
According to the wiki, "valid materials and/or tags can be stringed together through the use of commas" are supported.
From the looks of it, these stringed lists can only include a maximum of one tag.

✔️ SMOOTH_QUARTZ, COBBLESTONE, #WOOL
❌ SMOOTH_QUARTZ, #WOOL, #BEACON_BASE_BLOCKS
✔️ SMOOTH_QUARTZ, #BEACON_BASE_BLOCKS
❌ #WOOL, #BEACON_BASE_BLOCKS

OS: Windows 10 Home
Server: paper-1.19.4-533
Stargate: Stargate-0.11.5.3
Java: ? Probably 17.

Legacy does not support comma-separated materials, and the legacy wiki makes no such claim. This issue would be better suited as a feature request.