Repository: opentofu/opentofu
File: internal/backend/remote-state/s3/backend.go (Go)

Code before:
			},
			"sts_region": {
				Type:        cty.String,
				Optional:    true,
				Description: "The region where AWS STS operations will take place",
			},
			"encrypt": {
				Type:        cty.Bool,
				Optional:    true,
				Description: "Whether to enable server side encryption of the state file",
			},
			"acl": {
				Type:        cty.String,
				Optional:    true,
				Description: "Canned ACL to be applied to the state file",
			},
			"statefile_tags": {
				Type:        cty.Map(cty.String),
				Optional:    true,
				Description: "Tags to be applied to the state file",
			},
			"lockfile_tags": {
				Type:        cty.Map(cty.String),
				Optional:    true,
				Description: "Tags to be applied to the lockfile",
			},
			"access_key": {
				Type:        cty.String,
				Optional:    true,
				Description: "AWS access key",
			},
			"secret_key": {
				Type:        cty.String,
				Optional:    true,
				Description: "AWS secret key",
			},
			"kms_key_id": {
				Type:        cty.String,
				Optional:    true,
				Description: "The ARN of a KMS Key to use for encrypting the state",
			},
			"dynamodb_table": {
				Type:        cty.String,
				Optional:    true,
				Description: "DynamoDB table for state locking and consistency",
			},
			"profile": {
				Type:        cty.String,
				Optional:    true,
				Description: "AWS profile name",
			},

Review comment (suggestion):
```suggestion
			"statefile_tags": {
				Type:        cty.Map(cty.String),
				Optional:    true,
				Description: "Tags to be applied to the state file",
			},
			"lockfile_tags": {
				Type:        cty.Map(cty.String),
				Optional:    true,
				Description: "Tags to be applied to the lock file",
			},
```

Or 

```suggestion
			"statefile_tags": {
				Type:        cty.Map(cty.String),
				Optional:    true,
				Description: "Tags to be applied to the state file object",
			},
			"lockfile_tags": {
				Type:        cty.Map(cty.String),
				Optional:    true,
				Description: "Tags to be applied to the lock file object",
			},
```
This last one is more related to the ongoing conversation from the PR.

Code after:
			},
			"sts_region": {
				Type:        cty.String,
				Optional:    true,
				Description: "The region where AWS STS operations will take place",
			},
			"encrypt": {
				Type:        cty.Bool,
				Optional:    true,
				Description: "Whether to enable server side encryption of the state file",
			},
			"acl": {
				Type:        cty.String,
				Optional:    true,
				Description: "Canned ACL to be applied to the state file",
			},
			"state_tags": {
				Type:        cty.Map(cty.String),
				Optional:    true,
				Description: "Tags to be applied to the state object",
			},
			"lock_tags": {
				Type:        cty.Map(cty.String),
				Optional:    true,
				Description: "Tags to be applied to the lock object",
			},
			"access_key": {
				Type:        cty.String,
				Optional:    true,
				Description: "AWS access key",
			},
			"secret_key": {
				Type:        cty.String,
				Optional:    true,
				Description: "AWS secret key",
			},
			"kms_key_id": {
				Type:        cty.String,
				Optional:    true,
				Description: "The ARN of a KMS Key to use for encrypting the state",
			},
			"dynamodb_table": {
				Type:        cty.String,
				Optional:    true,
				Description: "DynamoDB table for state locking and consistency",
			},
			"profile": {
				Type:        cty.String,
				Optional:    true,
				Description: "AWS profile name",
			},