I use a custom column for any information that I want to group (Collection) items, such that they are in only one group for that column. Genre, Series, Author Name.
I use tags when I want groupings (Collections) where a given book/story can be in multiple ones.
I rarely group books but what many people use for Genre. I have Genres of Non-fiction, Aviation, SciFi. And in SciFi, I only put books by authors I do not immediately recognize as SciFi. So Laumer, Asimov, Niven, Weber, etc, do NOT go into that collection.
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