Did you even read the note that user reported? Issue is not whether tags are correct or not, but he reported that this POI doesn't exist. Did you check on the ground to confirm the user claims?

Please, do not close notes if you are unsure what should be done, because that way we may lose important information from users, which can be used to keep map up to date. Because this is not first time I'm reopening notes that you closed without addressing the issue, if you continue to so and close them without properly addressing them, I will be forced to report you.