TAG is just a LAG in different "environment". The rake , the skills of the other players, also the multi-tabling. This is the same style, exactly the same strategy. But the LAg choose more
hands for OR and more hands for call preflop, he play more aggro and with more calls postflop, because he "add" some borderline spots. The TAG have no time for this, have no value. The TAG have interest for the volume. The LAG can't afford this "interest", his win rate is too low at the higher stakes, he need every spot, even the borderline spots.
The LAG in not "better" than TAG. This is a simple "adjustment". For the higher stakes. Also at the higher stakes the rake is smaller. As I said, this is not "which style is better", this is only an "adjustment". The TAG becomes a LAG, because of the stakes. the LAG becomes a TAG, if he go lower.