In all due respect you are confused on tags.
In NM I have bought 5 LO Unit wide vouchers and 2 Ranch only. There are 2 KINDs of landowner tags in NM, One is ranch only, the other is Unit. I have bought 3 Unit tags direct from land owners and 2 outfitter proxied. The only time the tag is part of the hunt is on a private land hunt using ranch only voucher. Example, If I book Wedding Cake Ranch or Vermejo, that hunt is 25+-k and includes tag, Doesn't matter if you have a draw tag or voucher, cost is the same. I would tip based off the 25k, The tag is part of the hunt/access. Now if I buy a Unit voucher in 36 for 12k, I'm not tipping the landowner 10% nor the outfitter 10% on what he is reselling the tag for. I tip off cost of the outfitting. If you book a hunt with an outfitter using a Unit tag voucher, all he did was proxy the tag, in fact he may have even also market it up. Why would you tip off that? You wouldn't. You tip % to outfitter of what you paid state for the tag also when you draw? No
I look at a concession tag same as private ranch only tag. Its part of the hunt. If I book a 100k BC RMBH, the tip is based off whole price.
in you example if that was a 32k hunt on Vermejo YES I tip based off 32k, If that hunt was Unit Voucher and Outfitter, I would tip based off the Outfitted cost not voucher tag. I have hunted this very way when I didnt draw a tag. I tipped 20% of the Outfitter Cost, not 20% of Tag+ Outfitter.