Uses for Tagging Attachments

I was just curious as to how others use tagging on attachments vs. tagging the bib record of the item the attachment is attached to. Wasn't sure what the point of doing one or the other or both would be so wanted to see some use cases as to why I would want to tag attachments. I can see notes and annotations because I can add tags for questions or to follow up, but as far as I can tell, tagging the record or the attachment amounts to the same thing. Thanks!
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