So is there a fundamental architectural reason why Materials don't accept Tags? In other words, the InsertTag/GetTags/KillTag methods only exist on BaseObject but not BaseMaterial. Why is that?
Why should materials accept tags? What do you want to do?
In Cinema 4D, tags are used to add optional data or behavior to scene objects.
You can add a material tag to an object - or not. You can add a Python tag to an object - or not.
But In C4D, there is nothing one could or should add to materials in a similar way.
If you somehow want to store data with a material, you could store that in the material's BaseContainer.
i could ask the question to the dev. There's nothing you can do about it.
What do you have in mind ?
without futher feedback from you i'll set this thread to solved.