makeTagged = (tag, payload) => {
  typeof tag === 'string' ||
    Fail`The tag of a tagged record must be a string: ${tag}`;
  assertPassable(harden(payload));
  return harden(
    create(objectPrototype, {
      [PASS_STYLE]: { value: 'tagged' },
      [Symbol.toStringTag]: { value: tag },
      payload: { value: payload, enumerable: true },
    }),
  );
}
@template {string} T
@template {Passable} P
@param {T} tag
@param {P} payload
@returns {CopyTagged<T,P>}