The tag was apparently added cause there was gonna be exactly 1 scene which vaguely fit the bill of ntr, so the dev added the tag to drive up interest on Itch (lot of people like that garbage for whatever reason). Since interest has been shown in the game and lots of people expressed hate for NTR, the dev has decided to cut the scene in question (he himself actually dislikes NTR, apparently.) In my experience on here, devs are pretty good with being upfront about the sort of thing you'll find in their games, so I have no reason to doubt his sincerity on this, personally.