checkout + tag versus rtag

[Mark Hoogenboom]

LS,

Could you clarify a difference between checking out + tagging and 
rtagging? After

  cvs checkout -D mydate mymodule
  cvs tag mytag mymodule

files that were removed after 'mydate' did get tagged, while after

  cvs rtag -D mydate mytag mymodule

they stayed tagless. I expected both commands to have the same effect. 
Is there any other differences I should be aware of?

Thanks,
Mark