Problems with a tagging policy and moving Azure SQL Databases

We have a custom tagging policy that requires an ITSponsor tag on each Azure resource. A team has recently run into a problem moving an Azure SQL Database from one resource group to another. The error reported is:

code: ResourceMovePolicyValidationFailed

message: Resource 'master' was disallowed by policy.

policy name: Require ITSponsor tag on resources

Since the master (and tempdb) databases are not "visible" to the team in order to apply tags, this is a problem.

I've tried to update the condition of the policy as follows, but it is still preventing the move. Any suggestions as to what the problem is, that the policy is still applying to the master (and, I assume, tempdb) databases?

          "if": {
             "allOf": [
               {
                  "field": "[concat('tags[', parameters('RequireITSponsorTagOnResourcesTagName'), ']')]",
                  "exists": "false"
               },
               {
                  "not": {
                     "allOf": [
                        {
                           "field": "type",
                           "equals": "Microsoft.Sql/servers/databases"
                        },
                        {
                           "anyOf": [
                              {
                                 "field": "name",
                                 "like": "*/master"
                              },
                              {
                                 "field": "name",
                                 "like": "*/tempdb"
                              }
                           ]
                        }
                     ]
                  }
               }
             ]
          }