Hi,
Standard SAP will use CEKKO-GNETW for PO release, which is the sum of EKPO-NETPR. It wont consider the condition values, taxes etc, as of my knowledge. So the taxes, freight or any similar conditions from condition table are not considered.
The release strategy is reset only when new total net value is higher than the old net order value. Please check the question num 3 in the note: 493900 - FAQ: Release Strategy and 1961482 - Reset release strategy when version number is set as Characteristic in Customizing
Refer the similar thread: Release Strategy on Total PO value (Material cost+Delivery Cost at Header level) and Reset Release for PO after any change in PO
Regards,
AKPT