My opinion, the dotlrn-2-0-4-final tag should apply to everything that is officially in the dotlrn tarball.
That way, we will know that what was released as the dotlrn tarball corresponds exactly to the tag. Also, you will be able to get a given version of dotlrn with just one checkout.
People who really want to can mix and match - ie, check out a later version of acs-core on top of a given version of dotlrn. But they will be more advanced users and more likely to know what they are doing.