Tags & Meta attributes for SOD policy, Entitlements & Roles

Hi everyone, Good Day!
We are exploring on the Tags & Metadata Attribute. We have read in some Documents that These tags can be used for adding additional approval & deciding the approval/Approver for SOD Violation. Is this approach that is Feasible? If someone has implemented or explored more about this Use case appreciate if you could share more Insights to us.

Thanks, In Advance
Jay

The following link provided a better overview:

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