Steps to reproduce:

1. Create a new Unity project using the Universal 3D template
2. Select any GameObject in the Hierarchy window
3. Click on the Tag dropdown in the Inspector window and select "Add Tag"
4. Open the Rendering Layers dropdown
5. Remove all removable elements in the Rendering Layers list
6. Observe the Tags, Sorting Layers, and Rendering Layers lists remove element button

Actual results: For Tags and Sorting Layers the remove button is active and clickable even if there are no removable elements in the list, and in the Rendering Layers list the remove button is deactivated and not clickable when there are no removable elements in the list

Expected results: These lists should behave the same to be consistent, if there are no removable items in the list, the remove button should be disabled and not clickable

Reproducible with versions: 6000.0.60f1, 6000.2.9f1, 6000.3.0b7, 6000.4.0a3

Tested on (OS): MacOS Silicon Sequoia 15.6.1

Notes:

• Some similar lists in the Project Settings window also deactivate the remove button when there are no removable items in the list