When should I use Groups vs. Tags on EndNote 21?

EndNote EndNote How To
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EndNote 21 has two ways to organize records in library, groups and tags.
However I’m not sure how to use the two differently.

EndNote originally allowed the same record to be stored in multiple groups without duplicating the record, which would have been similar to the use of tags.
Tag feature has been added on EndNote 21 but in what situations are tags appropriate, not using gorup?
Does anyone know how to use groups and tags diffrently?

Thank you,

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We could do with some app notes with the intended use by the Clarivate team.