As far as I can tell instant_loss_2koma is a reference to a style of comic, specifically Yonkoma (or 4-Koma), which is a short comic with 4 panels. Therefore a 2koma is a comic with 2 panels, which is exactly what instant_loss_2koma is.
This does not represent any specific comic company, just a style of comic, therefore it shouldn't it be classified as a General tag?
Looking at the history of the tag, it appears it was flipped from General to Copyright twice before the 100 post edit limit was hit, but I have no idea why.
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