Warning: When making decisions, I try to collect as much data as possible before actually deciding. I try to abstract away and see the principles behind real world events and people's opinions. I try to generalize them and turn into something clear and reusable. I hate depending on unpredictable and having to make lottery guesses. Any problem can be solved by systems thinking and acting.
I'm assuming this would be a purely descriptive tag (rather than a tag that eg. denotes an alternative goal or restriction.) After all, if a game has resources to manage, it's a given that the TASer should manage them as optimally as possible in order to get a perfect run (or score, or whatever is one of the goals.) So this tag would be effectively saying "this is a game where there's a significant amount of resource management, and this run demonstrates such management to the extreme"?