Include/Exclude Groups or Tags does not work as specified

Build a smart group in 2.2.6 based on org in group A and tag B yields a different result when you upgrade to 2.2.7. In the 2.2.7 upgraded database, if you run the same query in advance search or the same query in a new instance of search builder, the results are accurate. When you click on the smart group, click on members, and edit search criteria the results are inaccurate.

This behavior changed in a 2.2.x release. The final behavior was also not complete and hence buggy