Sometimes you want to tag a file, but the format it is stored in is an editor format, not one that is easy to inspect.
If you can convert that to a more friendly format (eg. .ORA or .XCF -> .PNG or .JPG), then synctags can help with tagging it.
Basically, you tag your 'easy to examine' file foo.png, then you can run synctags on it, which will mirror those tags to the 'difficult to examine' file foo.ora.
The way it works is simply to remove the extension and use the filename + '.*' as a glob pattern; it examines each set of files with the same base name, and ensures that they are all tagged with the union of all the tags applied to files in the set.