Tags are just refs like any branch, so I don’t think either of these belong on a nostr relay at all. All got objects (commits, trees, blobs) and refs (heads/tags) should be stored like any got repository on a filesystem, that way all clients would be looking at the same remote repository data and all devs would be working on the same code base regardless of relays each contributor uses. Nostr events would describe things that don’t live on a hit repository such as pull requests, issues, comments etc. A repository event may exist in nostr but it should probably serve to only provide metadata about a remote repository (name, description, remote/git-server)