What is the purpose of the HMI/Scada Tag - how come rockwell scada does not need it and use a single point of truth?

hi All
Fundamental question so please bear with me.
I understand the concept of Siemens Wincc HMI tag as a memory structure to hold many properties related to the tag so tag it is really "structure of structures" to contain all these details which is much more than just address to store the raw value.

Adding HMI tags is a necessary step which is also error prone but how is it possible (i have not used it personally yet) rockwell can have a scada where when you open it there are no tags used for mapping but there is rather a single point of truth to the source eg sensor eg. and then than value flows without issues from the level 0 to the highest level of the automation piramid.

So my questions is if somebody could help me to understand the fundamental differences between these 2 models Siemens/rockwell and what are pros and cons of each.

Regards
 
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