This came up on the Cisco forums too. The 802.1q tag is immediately ofter the DA/SA, displacing the frame type/length field.
I haven't tried it in the lab, but I believe we collectively decided that if it works at all (not much confidence), it would work for smaller frames, and fail on larger frames (~1500 - 1518) because the TAG adds another four bytes to the frame length.
Any device with a static buffer would blow the frame out as a giant, any device with an elastic buffer would fail every frame, because it needs to see the length field, and it's been bumped to the back of the bus, so to speak.
A cut-through switch *might* work, because once it sees the SA, it dumps the frame to wire. Cisco Frag-Free probably wouldn't work, because it's still store & forward, it only LOOKS at the first 64, but does S&F on the whole thing in some form or fashion.
Any kind of fancy filtering would kill the frame too, regardless of what the filter was, because of the field displacement starting behind the Source Address/SA.
Use a tag-aware bridge and avoid the headaches (goes for switches too, switches are just a fancy bridge).
FWIW
Scott