GUI: Unable to create new condition / action with entity tags & previously created rules with tags fail

Unable to selecte/create conditions related to tags:

Editing previously existing conditions with Entity Has/Does Not Have Tag(s) will not find any existing tags.

Adding/Editing Action "Add Tag to Entity" wont find any tags:

Since I suspect that it all relates: A previously created action to add a trigger fails with:

Feb 04 12:08:13  [error] Civirules api action exception: DB Error: unknown error. API call: EntityTag.create with params: tag_id="17", entity_id="", entity_table=""

This might relate to !105 (merged)

CiviRules: 2.21 CiviCRM: 5.33.2 & 5.35.alpha1