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

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.

I often add tags while importing based on complex searches, and then use the smart groups to have them added to groups, where the record itself may not have an exact equivalent. I often then copy the group into a “frozen” manually curated group.

What do you mean by “originally allowed the same record to be stored in multiple groups without duplicating”. that is still the case, no?