Sure, but isn't the artcle suggesting tags rather than the name / ID ?

One problem, as mentioned in a sibling comment, is if you don't have state then how do you know a resource has been deleted? One other option might be a system that compares the "desired state" from the previous version of the config. That might be an interesting approach - keeping a history of config. But that is, of course, state :)

I use TF a bit. I want to like it, but I do spend inordinate amounts of time faffing around with state files to make them match reality, and I'm not even doing particularly complex stuff. I'm told other tooling (eg: Bicep for Azure) dispenses with state entirely.