Are you trying to revive the old "tags vs. filenames and folders" discussion again?A few years ago, I had the same problem...:
In Unix-like operating systems, any file or folder that starts with a dot character (for example, /home/user/.config), commonly called a dot file or dotfile, is to be treated as hidden – that is, the ls command does not display them unless the -a or -A flags (ls -a or ls -A) are used.[5] In most command-line shells, wildcards will not match files whose names start with . unless the wildcard itself starts with an explicit . .
See also:
Hidden file and hidden directory - Wikipedia
en-m-wikipedia-org.translate.goog
In this case tags win flat out.