The description of the Tag attribute is no longer relevant

The Tag attribute has this description:

The tag (or label) identifier at the particular instance of a product, e.g. the serial number, or the position number. It is the identifier at the occurrence level.

This does not seem correct. As described by @TLiebich here: https://forums.buildingsmart.org/t/how-do-you-store-element-codes-in-ifc/884/4?u=moult - the two primary places to name things are at the type.Name for the type, and the occurrence's Name attribute for the occurence's name. This description of "It is the identifier at the occurrence level." is misleading.

Similarly, the examples given, such as serial number should instead be at Pset_ManufacturerOccurrence.SerialNumber, and the other instance, i.e. an actual occurrence's physical tag is at Pset_ConstructionOccurance.TagNumber. This leaves the Tag attribute as a rather "vague" occurrence identifier.

To make it less vague, I recommend that the Tag attribute description be changed to reflect its defacto usage:

If the IFC is a secondary artifact produced via an exporting system, the Tag number may store the identifier of the entity in that originating system.

buildingSMART / IFC4.3.x-development

The description of the Tag attribute is no longer relevant #674