example.cs

var tags = new List<KeyValuePair<string, object?>>()
{
    new KeyValuePair<string, object?>("tag1", "value1"),
    new KeyValuePair<string, object?>("tag2", "value2"),
};

ActivityLink link = new ActivityLink(default, new ActivityTagsCollection(tags));

foreach (ref readonly KeyValuePair<string, object?> tag in link.EnumerateTagObjects())
{
    // Consume the link tags without any extra allocations or value copying.
}            

ActivityEvent e = new ActivityEvent("SomeEvent", tags: new ActivityTagsCollection(tags));

foreach (ref readonly KeyValuePair<string, object?> tag in e.EnumerateTagObjects())
{
    // Consume the event's tags without any extra allocations or value copying.
}