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IMHO I'd say yes, breasts, topless, or undressing should be tagged whenever it applies to naked_apron. The only tags which should never be used together with naked_apron I'd consider to be ass or bottomless. The reason being is because the standard definition for naked_apron assumes front (top & bottom) is covered with only back and sides exposed.

For example, I'd consider:

naked_apron = front (top & bottom) covered by one piece apron

naked_apron + topless = front (only bottom) is covered by assumed two piece apron

naked_apron + undressing + breasts = top of one piece apron has been fully or partially undressed, breasts exposed

naked_apron + undressing = misc cloths (stockings, pantsu, seifuku etc) shown being removed to create naked_apron, front (top & bottom) covered by one piece apron

naked_cape is essentially the opposite of naked_apron, with back covered and front is exposed, so you should never tag breasts or topless since both are implied.

naked_ribbon is only a step away from just naked with everything mostly exposed, so you should never tag breasts / topless or ass / bottomless since they all are implied.