A scriptable tag is simply a scriptable object, it be absolutly any scriptable object at all. Scriptable Tags are usually used by systems such as the Selection System and Drag and Drop Systems to understand groupings or types of things; for example, you can configure the selection system to only select objects with the PlayerGroup tag ... PlayerGroup in this example is a scriptable object, it doesn't matter what kind of scriptable object; its just a way for the system to understand that it should only accept a selection request from Selectable Objects that contain PlayerGroup in there "tags" list.