Board Thread:LOC General Discussion/@comment-108.35.154.66-20130911165857/@comment-122.216.27.58-20140131100733

Cards are likely tagged, but I'd be surprised if items were. Cards need to be tagged not only for ID purposes, but to keep track of level and skill level. Items are just a single variable in the system.

You might think "why not make items tagged?" but it's probably a lot more complicated than it seems or else they would've done that by now. There's also a good chance it would also be too much data to handle, and just slow things down.