function wpf_elementor_controls_section( $element ) {

    $element->add_control(
        'wpf_not_any_all',
        [
            'label' => 'Must NOT have ALL tags (default = match any):',
            'type' => \Elementor\Controls_Manager::SWITCHER,
            'lable_on' => 'Yes',
            'lable_off' => 'No',
            'return_value' => 'yes',
            'default' => 'no',
        ]
    );

    $element->add_control(
        'wpf_tags_any_all',
        [
            'label' => 'Must have ALL tags: (default = match any)',
            'type' => \Elementor\Controls_Manager::SWITCHER,
            'lable_on' => 'Yes',
            'lable_off' => 'No',
            'return_value' => 'yes',
            'default' => 'no',
        ]
    );

}

add_action( 'wpf_elementor_controls_section', 'wpf_elementor_controls_section' );


function wpf_elementor_can_access( $can_access, $element, $user_tags ) {

    $widget_tags = $element->get_settings( 'wpf_tags' );
    $widget_any_all = $element->get_settings_for_display();

    if( ! empty( $widget_tags ) ) {

        if( 'yes' !== $widget_any_all['wpf_tags_any_all']) {
            $result = array_intersect( $widget_tags, $user_tags );

            if( empty( $result ) ) {
                $can_access = false;
            }
        }

        if( 'yes' === $widget_any_all['wpf_tags_any_all']) {
            foreach( $widget_tags as $temp_tag) {
                if( ! in_array( $temp_tag, $user_tags ) ) {
                    $can_access = false;
                }
            }
        }
    }

    if( $can_access == true && ! empty( $widget_tags_not ) ) {

        if( 'yes' !== $widget_any_all['wpf_not_any_all'] ) {
            $result = array_intersect( $widget_tags_not, $user_tags );

            if( ! empty( $result ) ) {
                $can_access = false;
            }
        }

        if( 'yes' === $widget_any_all['wpf_not_any_all'] ) {
            foreach( $widget_tags_not as $temp_tag) {
                if( (in_array( $temp_tag, $user_tags ) ) ) {
                    $can_access = false;
                } else {
                    $can_access = true;
        break;
                }
            }
        }
    }

    return $can_access;

}

add_filter( 'wpf_elementor_can_access', 'wpf_elementor_can_access', 10, 3 );