The "what" tag would probably refer to the first 4koma, in which Kaguya imagines Suwako's frog hat to actually eat a fly, making it a rather strange situation.
The "zun" tag, though not applicable as a character, is often used as a sound affect for disappointment, ergo, the last panel of the 4koma on the right.
Would this warrant the two tags' return? It's up to your judgment, since most users know better than I do...
