TAGS files are very valuable -- I don't understand the objections that
several people have had to them. On the other hand, I don't see the
point of distributing them with Maxima when they can easily be
recreated. The main challenge is assembling the list of files to be
tagged, which will probably be different for different applications
(include both Lisp and Maxima sources? include contrib as well as main
share?).
-s