We have no definite plans to remove the legacy incommon.org R&S tag from SP metadata. We will monitor the progress of the Research & Scholarship category in the InCommon Federation and make a determination at a later time. In the meantime, it is RECOMMENDED that all IdPs remove all references to the legacy incommon.org R&S tag from their configurations.
The legacy incommon.org R&S entity attribute value
in SP metadata is not exported to eduGAIN. Only the refeds.org R&S entity attribute value
in SP metadata is exported to eduGAIN! That is, R&S SPs exported to eduGAIN have a single-valued R&S entity attribute in metadata (since backwards compatibility is not an issue outside of the InCommon Federation).