I think tagging someone when you're accusing them of wrongdoing is the fair thing to do, considering how quickly that sort of thing can whip others into a frenzy. I see a lot of this sort of thing, where someone will accuse someone of heinous things like pedophilia from behind a block, and by the time the person being accused understands what's going on, they're being hounded by people who get off to drama about why they haven't denied the accusations yet.
On the other hand, tagging when simply criticizing someone often feels like attention-seeking to me. I see this a lot with space stuff, where someone will offer (often completely ignorant) criticism, while pinging Musk, Bezos and/or other figures in the space discussion community.