They have a lot to worry about for C3, but I am sure that Ashley will put it on the list of features requested.
Yea, those are the tags. The other bit is just an attribute that defines whether the tab is "open" when C2 is started (I believe).
I believe that they need to remain in the folders exactly as they are in the original project.
Basically, the idea is to replicate the setup of the original project in your base project, so folder structure relative to the root directory ( the unpacked capx) needs to remain the same.
It is possible that I might have missed some bit of XML too, so scour the base project for references to Layouts and Event Sheets in those XML files.