-# We need to have links to tags files from the generic directories
-# that are relative to the machine type, even via remote mounts;
-# therefore we use symlinks to $SYSTAGS, which points at
+# Tags files are built in the top-level directory for each architecture,
+# with a makefile listing the architecture-dependent files, etc. The list
+# of common files is in ./Make.tags.inc. Links to the correct tags file
+# are placed in each source directory. We need to have links to tags files
+# from the generic directories that are relative to the machine type, even
+# via remote mounts; therefore we use symlinks to $SYSTAGS, which points at