To answer the starting question (What programs do people use to put their tags on ready to be replaced by psfrag?): I use CorelDRAW for nearly all my EPS figures. Be sure to check (in the export dialog) Export Text as Text, but you can safely uncheck Include font to save some space and keep the EPS file tidy.
To get round the problem with the "typographic improvements" as mentioned by David Carlisle I use a monospaced font, i.e. Courier New for example. This worked flawlessly for many, many figures so far. Perhaps you can try this "trick" also with Inkscape.
Slightly OT, but here's a small piece of code I use to get all tags out of my figure:
perl -e 'my %str; while (<>) { $_ =~ /\(.+\)/ or next; chomp($_); $_ =~ s/.*\((.+)\).*/\1/; if (not $_ =~ / /) { $str{$_} = "$_"; }}; my @sstr = sort { lc($a) cmp lc($b) } keys %str; foreach(@sstr) {print "\\psfrag\{$_\}\{$str{$_}\}\n"; }' < figure.eps
It skips all valid psfrag targets which contain blanks (anyway, this would be a bad tag), to get rid of some descriptions included in the EPS.
You will get a sorted list of all target strings, ready for copy & paste:
\psfrag{_Aschicht}{_Aschicht}
\psfrag{_Bschicht}{_Bschicht}
\psfrag{_oktaeder}{_oktaeder}
...
However, there are still some unwanted psfrag targets (Black, Yellow, ...) if using CorelDRAW. It's annoying to delete those lines, but that way you can be sure that no tag is forgotten.