The current docs about this are here:
Basically, in the past we tagged the binaryen repo with emscripten versions, to make it easy to see how things matched up. Our old CI would find those tags and build them. In the new CI, there is no need for that, see the DEPS file mentioned in that link. That file shows how an emscripten version maps to all relevant repos (including binaryen, and also llvm, etc.). So there is no need to tag the binaryen repo with emscripten versions, and we've stopped doing so.
- Alon