Artuu I can't right now, but if you have the extension installed you can easily test it.
When enabled, there is no longer the "tags pills selector" (that's how I'm going to call it) that you have to click to select tags(s) (which opens the tag select modal). Instead you get an additional Mason field with tags in a dropdown. This can be useful if you have setup your forum to require a single tag per discussion and don't want too many kind of different fields in the discussion form.
This can be useful in a "support forum" where you want to use tags for categories but just want it selected in a dropdown like it was any Mason field.
I don't think it makes sense on most forums... But it was a requirement when the extension was initially developed for the sponsor, so it stays for now 😉