I just had the same issue where all my data tags attached to wall styles lost their association. After reading this post, I looked back at an archived version of my file and I had the same ifcWall/ifcWallStandardCase discrepancy between the two files. I recalled that I recently exported the model in my file as IFC v4. I decided to see what happened if I export as IFC v2x3. As soon as I did that, all my walls reverted back to the ifcWallStandardCase. The data tags immediately got back their association. Hope this helps.