Not necessarily. It's hard to put into words but to make it short: To-do lists only work for me if I write down an item while having the intention of actually doing it asap. If that is the case then specific software that, for instance, allows tagging can be useful. But again, tags wouldn't be useful for the sake of it or to have some sort of reference. It is rather intentionally choosing tags that helps my brain to structure upcoming work and thus helps me getting things done.

I noticed the same with LeechBlock (a browser extensions that blocks a list of webpages at times specified by the user) I disabled it because it annoyed me when I really needed to visit a site that was blocked. But thinking about what site I wanted to block at what specific times has helped me to understand how I want to use the web. LeechBlock made me think about when it would be ok to browse news websites or how many hours a week of "wasting" time on reddit or hn is acceptable for me.