scripts/tags.sh: add local annotation

Commit 'f81b1be4 tags: include headers before source files'
introduce two local variables.

Let's add local annotation to make it obvious.

Signed-off-by: Wei Yang <richard.weiyang@gmail.com>
Link: https://lore.kernel.org/r/20231229030654.17474-2-richard.weiyang@gmail.com


Signed-off-by: Greg Kroah-Hartman <gregkh@linuxfoundation.org>