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A tag is a unique label to a commit on the git side of things.
A release is native functionality in GitHub, where you take a tag and you add further information to it, like release text/notes, a title, and optionally, binaries.
So first you tag in git, with git tag, then you push that tag to GitHub, then you write the release on GitHub (or via API). Also see the release process doc for Bitcoin Core specifically.
So basically, can I say a tag is just a release without the makeup, but the binary files are the same?
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Yes. The guix process builds binaries from tag anyway.
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