Help says "This function saves the tag entered in the tag panel to the selected files."
But I have found it also will save Mp3tag's reinterpretation of tag values containing \\ i.e. load a file, Save, and the result is that such values are split into multi-values.
I have previously found new users getting confused by Save, clicking it after edits to the track list, as its position next to the track list implies one should. Having told them that it is only for tag panel input, I now realise I was wrong.
I'd feel more comfortable if I knew the whole story. (None found in Help.)