In some in-deep Zettlekasten studies, someone talks about “weak” and “strong” linking.
For example, if I write a zettle about the “Show don’t tell” method, I could link this article to the “Save the cat” method as their both anglosaxon method to construct a writing piece. It is a strong link, as I contextualise them into the article and they are directly related. I can also link the article to a extract from a book as a good example of “Show don’t tell” or my own analysis of a film. This process mimics the way your brain functions, creating associations between ideas to create new ideas.
But tags are different, as you can find yourself linking things together without context and evident relationship. For example, I can set a tag “Medical advise” with an article about healing a stomach pain and an other one about when consulting a physician for a headache is a good idea. They are not directly related even if they take place in the same field. But methods, causes and consequences are not the same at all.
When you study something, the ideal configuration is the one that requires you the less efforts as you need to concentrate a lot to gather and incorporate new knowledges. Direct linkings allow you to constantly call back what you learnd before. Tags allows you to create categories. Do you need categories ? To do what ?
Myself I don’t use them at all. I use to, because this feature is rather a convention, but I don’t need them anymore. For example I set up the tag “medicine advise” in the title with my file naming process : medecine notes begins with a number “013” and advise becomes “013.02.Headache.When call the doctor.Advice”. When I type “013.Advise” in my quick switcher, the research tools find for me every files from medecine with “advise” in their title. The page "“013.02.Headache.When call the doctor.Advice” is linked to the “013.02.Headache.Possible causes”.
I hope you find this usefull 