Joint Acoustic Scene Classification (ASC) and Audio Tagging (AT) models traditionally rely on unconstrained multihead architectures. However, this design ignores the natural hierarchical dependency between sounds and acoustic scenes. In this work, we investigate a hierarchical (sequential) conditioning paradigm that predicts scene categories directly from intermediate event probabilities. Through a large-scale empirical benchmark with 66 full training runs across three state-of-the-art backbones (PaSST, PANNs, and BEATs) and different loss-weighting settings (beta in [0.0, 1.0]), we show that hierarchical conditioning achieves competitive classification performance while altering multitask optimization dynamics. Unlike multihead baselines, which sequentially solve the easier ASC task before optimizing AT, the hierarchical architecture enables synchronized dual-task learning for specific loss-weighting settings (beta in [0.6, 0.9]). Furthermore, we propose a multi-perspective interpretability framework that combines an analysis of the information bottleneck, manifold geometry, and Formal Concept Analysis (FCA) on a Term-Frequency Inverse-Document-Frequency (TF-IDF) event representation, providing complementary insights into event-scene relationships. Our findings reveal that hierarchical conditioning systematically yields lower conditional entropy, higher mutual information, and superior latent cluster separability (higher Silhouette scores), establishing a more structured and semantically faithful intermediate feature space.

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