Talulah said:
If tag scripts are anything to go by it's probably fine.
Not everything has to be a BUR. This tag has 13 posts and no wiki, is it too hard to migrate it manually?
I'm fine with BURs for small artist/character/copyright tags, if they're old or they have a long history. People often forget all the steps involved in moving a tag, including moving cosplay tags and wikis, as mentioned. Not to mention things like saved searches and blacklists, which as a user you can never know how many people have a tag saved or blacklisted. It's not an issue here, but it can be in general. People can have surprisingly niche tags saved or blacklisted.
If it's just "I made this tag yesterday and I made a typo", then yes, move it manually.