chore: convert TagsArrayAdapter to ViewBinding

[david-allison]

• Part of Add View Binding #11116

Approach

• Using the commit as a base: david-allison@17d8da3
• Fixed conflict

How Has This Been Tested?

Brief test:

• API 36 Tablet emulator: I can add a tag and add a subtag within the screen

Checklist

• You have a descriptive commit message with a short title (first line, max 50 chars).
• You have commented your code, particularly in hard-to-understand areas
• You have performed a self-review of your own code
• UI changes: include screenshots of all affected screens (in particular showing any new or changed strings)
• UI Changes: You have tested your change using the Google Accessibility Scanner