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The benefit is that IDs are always only used ones. Text e.g. List Item name "Joe Berrymore" may be present multiple times (see Terms Filter), so filtering for Joe Berrymore may bring the wrong results, whereas "Joe Berrymore" has a unique refId. If you want to have a filter for the List "Persons" use the refId of the tags, which avoids any mix-ups with other tags.
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