The tags on the various audio files link to other available files. For example, if a Lda file and a Tda file share the tag "anxiety," then clicking the "anxiety" tag in the Lda will send you to the Tda. If the Tda is unavailable, due to not having the requirements to access it, then the game will present you with a "404" message rather than send you there. Is this mechanic necessary? Not really. It's never needed to unlock anything, its only use is for linking files with similar themes.
Blue text is for Lain. Green text is for Touko. Pink text is for Kyoko.