Note: Linus says otherwise, the two are very different: http://git.661346.n2.nabble.com/GPG-signing-for-git-commit-t...
One of the most important reasons it doesn't make sense to sign commits is that keys expire so when you sign something you implicitly say it is valid at most until the key is valid; nothing can be guaranteed after that. It is easy enough to re-sign a tag (even automatically) but you can't re-sign a commit without changing its identity and that defeats the whole purpose of git.
The only reason you'd want to sign commits is to defend from malicious maintainers ie if your patch is changed before being merged, or your authorship is removed, or a patch impersonating you is merged. It's probably better to sign your patches (ie the temporary moment where you interact) in that case: I see there was some work in that direction (https://lwn.net/Articles/813646/) but apparently it hasn't caught up (https://lore.kernel.org/signatures/ shows last signatures end of 2020)