org-export-with-tasks stops top level subtree export

[Samuel Wales]

org-export-with-tasks is a great setting.  i set it to nil to make
notes that will not be exported.

===
  * REF ^A poem
    * NEXT fix this, or else keep it as is
    * Poem
In Xanadu Kubla Khan did
In a crass Ozymandian bid
A huge dome decree
That washed out to sea
And was home to a tentacled squid
===

If

  - point is at ^
  - the variable is set to nil
  - i export the SUBTREE,

then it exports nothing.  which is not particularly useful.  i want
REF to be there.

i expected org to know i wanted to export, so it took me a long time
to figure out why it did not.  surprising.

on the other hand, i have to admit the variable does what it says.
and so would also be surprising if it did export something.

so should SUBTREE exporting pointlessly export nothing in this case,
or should it usefully export something?  for me, it should violate
consistency for just the top level.  is there some filter magic to do
that?

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