This can be done multiple times. This is useful when the information in a single line is not unique, and the search needs to start in a specified line. This is used below. What is currently missing is a way to position the cursor in a certain column. Now the usage of the comment text has to be defined.
Tags files can contain thousands of tags.
I have seen tags files of several Mbytes. More text makes searching slower. When executed, it behaves like 'magic' was not set. Upper and lower case are allowed. Lower case is recommended.