If I had 2 side by side and one had a collar, I'd probably shoot the one that didn't. That's not so much ethics as it is not having to deal with any additional hassle. Other than that, I don't know why it wouldn't be ethical. It's not like the tag and collar put the deer at a disadvantage to other deer. Unethical would be shooting a deer clad in a weight vest and a ball and chain.
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