Tagging a member accomplishes two things at once:
1) As a convenience to the reader, to makes the username clickable, so you can click on their name and be taken to their profile. For example, instead of mentioning Horseshoe, I can refer to him as
@Horseshoe and now you can click on his name.
2) It is a way of summoning a person to a thread.
So I can mention that
@Trish knows all about such-a-subject and suggest that she might be along to answer your question. She gets a system message letting her know that I mentioned her in this thread, prompting her to come and see what is being said about her.