Missing plot tag in `free()` plots with `theme(plot.tag.position = ...)`

[Fan-iX]

Plot tags are missing for free() plots when theme(plot.tag.position = ...) is applied.

free(ggplot())+(ggplot()+theme(plot.tag.position = c(0, 0)))+plot_annotation(tag_levels = 'A')

ggplot()+free(ggplot()+theme(plot.tag.position = c(0, 0)))+plot_annotation(tag_levels = 'A')

sessionInfo

R version 4.2.2 (2022-10-31)
Platform: x86_64-pc-linux-gnu (64-bit)
Running under: Debian GNU/Linux 11 (bullseye)

Matrix products: default
BLAS:   /usr/lib/x86_64-linux-gnu/atlas/libblas.so.3.10.3
LAPACK: /usr/lib/x86_64-linux-gnu/atlas/liblapack.so.3.10.3

locale:
 [1] LC_CTYPE=en_US.UTF-8       LC_NUMERIC=C
 [3] LC_TIME=en_US.UTF-8        LC_COLLATE=en_US.UTF-8
 [5] LC_MONETARY=en_US.UTF-8    LC_MESSAGES=en_US.UTF-8
 [7] LC_PAPER=en_US.UTF-8       LC_NAME=C
 [9] LC_ADDRESS=C               LC_TELEPHONE=C
[11] LC_MEASUREMENT=en_US.UTF-8 LC_IDENTIFICATION=C

attached base packages:
[1] stats     graphics  grDevices utils     datasets  methods   base

other attached packages:
[1] ggplot2_3.4.0        patchwork_1.2.0.9000

loaded via a namespace (and not attached):
 [1] fansi_1.0.3      withr_2.5.0      dplyr_1.1.0      utf8_1.2.2
 [5] grid_4.2.2       R6_2.5.1         lifecycle_1.0.3  gtable_0.3.1
 [9] magrittr_2.0.3   scales_1.2.1     pillar_1.8.1     rlang_1.0.6
[13] cli_3.4.1        generics_0.1.3   vctrs_0.5.2      glue_1.6.2
[17] munsell_0.5.0    compiler_4.2.2   pkgconfig_2.0.3  colorspace_2.0-3
[21] tidyselect_1.2.0 tibble_3.1.8