Looking for a way to smart rules files with no tag or no data in personal flied of data

I know it is a bit weird.

At first glance I was prone to add to much tag to files. I’ve stopped tagging then and finally find a way to do it using only 2 tags/file and a whole 30 ≠ tags
And for some reason many tags was created using folders name etc. Just need to find every tool to help me simplify this .

Now I would like to find files with more than 2 tags. Not mandatory but would help me