* Commit references the tree. If you sign the entire commit object – which is what you want, not leaving a way to change something about the commit without invalidating the signature – you sign the file tree as you saw it and implicitly all its history. Might as well sign the tag then.
* Signatures separable from the commit have a benefit of allowing someone other than the author and committer at the time to certify authenticity of the file tree. For example, if the key needs to be rotated later, you can slap a new signature over the previous one.
* Signing every single commit is tedious, so you're bound to get it automated at some point. Now your signatures are worth less because your keys are always around to indiscriminately, automatically sign whatever.