What does "[~]" in tag path represent?

I believe it just refers to the default tag provider for the project, taken from the linux syntax. You could replace it with [default] and it would serve the same functionality.

http://linuxforbeginners.blogspot.com/2013/01/tilde-command-in-linux.html

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There is also some info in the updated (v8) user manual/documentation:
UnderstandingTags-TagPaths

Hope this helps!

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