I just checked. While you can add #something to the note title, Apple Notes does not convert that to a tag when creating the new note from a share sheet. You have to go in there and add a space after the #something to make it a (yellow) tag. At least on my Mac.
But you can choose which folder to put the new note in on the share sheet. How about making a folder "To Review" and putting the notes primarily in there until you have reviewed them?