I have a bunch of tags nested under #Concept such as
#Concept/Anthropology
#Concept/Psychology
I have a bunch for books
#Book/Genre/Meditation
#Book/Format/Digital
Some ‘utility’ ones like
#WorkInProgress
#Question
Personal things like
#Personal/Planning
#Personal/Principle
So for me, links are specific and tags are general.
I might have the note [[Neuroplasticity is one of the most important products of evolution]] and tag this with #Concept/Psychology #Concept/Neurology #Concept/Evolution
As an example of what that lets me do: when I am setting up/working on an MoC, I use dataview to list all the tags I want to include, e.g. #Concept/Buddhism for a Buddhism MoC. Then I use that to see all notes with that tag and I list those under headings on the MoC.
I like Tag Wrangler a lot as it lets you bulk update/edit tags.