Since Samples in Disk Browser can display symbolic links, I found that if I put a symbolic link of the target sample in a directory, I can use that directory as a tag.
This is useful because it allows a single file to have multiple meanings.
This is necessary because there are some sounds that are in between kick and tom, for example, or crash cymbal and ride cymbal.
At least on Linux, the above method would work.
It might be possible to do it with macOS symlinks or Windows shortcut files, but I don’t know.
I hope this helps you.