I think you can do everything you need with smart albums.

For example, you can have one album that has the condition that “Includes all” for the 2 tags “Motorcycles” and “Transmissions.”

Then to get “Motorcycles” that don’t have the “Transmissions” tag, you’d need another album that contains 2 conditions:
Condition 1: “Includes all” for the “Motorcycles” tag
Condition 2: “Excludes all” for the “Transmissions” tag