Confused about repository rulesets for tags and commits

[AlekSi]

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For example, https://docs.github.com/en/repositories/configuring-branches-and-merges-in-your-repository/managing-rulesets/available-rules-for-rulesets#require-linear-history says (emphasis mine):

Enforcing a linear commit history prevents collaborators from pushing merge commits to the targeted branches or tags.

I understand the part about pushing commits to a branch, but what does "pushing commits to tags" even mean?

[AlekSi]

Moved to https://github.com/orgs/community/discussions/61107#discussioncomment-7628208