ZITAT(Captain kachiiing @ Jan 19 2012, 16:48)

1) Which tags are to be considered the defacto standard for any given filetype you could possibly edit with the mp3tag software?
The filetype is not so much the problem but the players are. Depending on their ability to read the various tag types you have to settle for certain tags.
In general, the V1 MP3 tags are those that grant the best standard for compatibility but by far not the best selection of tag fields to maintain a decent collection.
So, if you want to have a compromise between minimum standard and maintenance then use V2.3 tags.
(a hint: if you start mp3tag without modification to the tag panel all those fields displayed there are part of the V1 standard).
ZITAT(Captain kachiiing @ Jan 19 2012, 16:48)

2) Further, I cant decide which tag to use if there are tags that are seemingly overlaping in their functionality, like the 'Artist' and 'Albumartist' tag fields. These two fields are just an example, there are many others. For a layman this is totally confusing and needs disambiguation in the UI somehow!
The albumartist is a V2.3 tag. If you choose to stay with V1 tags you don't have to trouble your mind with the different roles any more.
For all those who like to still take an album as unit the albumartist represents the artist in charge of the whole album - if it is a sampler or compilation then very often this artist is set to an anonymous "various".
THe artist himself is the performer of a particular track. Very often this is the same person/artist as for the whole album but still even there you could have variations like e.g. when Peter Gabriel teams up with Kate Bush to perform a song. Then the albumartist for "So" would be Peter Gabriel, the artist for "Don't give up" would be "Peter Gabriel & Kate Bush".
For man of the Apple products it is mandantory to fill the albumartist as otherwise you would get something like 20 times the same compilation, each for the different artist.
What other fields appear so similar?