Johannes Schindelin [off-list ref] writes:
quoted
That merely means whoever changes the tag and wants the record of such an
update, which is uncommon, need to make sure reflog is created for that
tag (and that tag only).
The thing is: we cannot. At least not at the moment.
$ mkdir -p .git/logs/refs/tags
$ >.git/logs/refs/tags/junker
$ git tag junker
$ wc .git/logs/refs/tags/junker
1 8 134 .git/logs/refs/tags/junker
Ok, it's not 180 byte as I said, but only 134 bytes.