There have been a number of discussions about this topic, and it's even been implemented in a PR to nostr-rs-relay. I published a gist 3 months ago with the hopes someone would pick up where I left off, but nobody has.

tldr

filters: {
  "kinds": [1],
  "&t": ["meme", "cat"],
  "#t": ["black", "white"]
}
// returns kind `1` events with `t` tags that have both "meme" and "cat" that have the tag "black" or "white"

Resources

• The gist
• The PR

Rationale

1. Makes filters more powerful/intuitive
2. Optimizes bandwidth
3. Potentially optimizes relays
4. Potentially optimizes client development