RevalidateTag in server action. Can I use the return value from the database to cache tag?

[zta7]

Can I use the return value from the database to cache tag?
The original intention of this question is that I found that no matter what field I use to filter data, I ultimately hope to mark the data cache with id.
For example I get all the users filtered by isActived column from the database and then I tag them by id.
Does the code below work as I think it does?

"use server"
export const GetActiveUsers = async() => {
  // i want bind all tags by activeUser ids
  let tags: string[] = []
  return cache(
    async() => {
      const activeUsers = await prisma.userTable.findMany({
        where: {
          isActive: true
        }
      })
      tags = activeUsers.map(e => `user:${e.id}`)
      return activeUsers
    },
    ["activeUsers"],
    {
      tags: tags
    }
  )
}