True or False: Tags are considered as effective as locks for ensuring safety when handling machinery.

The statement is false because tags, while useful, do not provide the same level of safety as locks. Tags serve as a warning or notification that machinery should not be operated, but they do not physically prevent access to the equipment. In contrast, locks create a physical barrier that secures machinery from being started or operated by unauthorized personnel, ensuring that the risks of accidental or unexpected activation are minimized. This is crucial in maintaining safety during maintenance or repair work. Therefore, while tags can be part of a safety protocol, they are not as reliable in ensuring safety as locks are.