We don't historically do either of these implications for genderswap characters. See similar characters like bowsette and kyonko (though whether people also apply the non-genderswapped character's tag to art of them anyway is highly inconsistent.)
The best reason for not doing so, generally speaking, is that a female character can cosplay a genderswap character and have their character tag applied to a post, while not being a genderswap themselves (i.e. post #3453101). I acknowledge this reason cannot apply to Shimakaze-kun, since he wears exactly the same thing as Shimakaze, but it seems like we should stay consistent.
Another reason is it's generally nice to keep the chartags: metatag accurate, though we have many tagging practices that are incompatible with this (cosplay being one of them.)