About the F069116T PDBA Transaction Tag File

Is there any specific condition in P059116 that triggers the creation of a F069116T record when there is no meaningful data in that F069116T Tag record? And should I ask:

a) When was this Tag File added to the system and what exactly was the purpose at the time, other than being available for future fields?

b) Is there a specific P059116 form that is responsible for creating an F069116T record? or if such record gets created regardless of the P059116 form used?

*** Searching further, I found out that the table contains at least one piece of information currently used by the system, which is the Tax Area Residence (TARR) which incidentally yours truly had asked JDE to add to the P059116/Advanced Info form several years ago therefore at least I know that this F069116T record gets created from the P059116/Advanced form therefore I assume that the Tag File is currently only used for that purpose since all other fields seem to be for Future use. Could you please confirm?