From both players perspective.
The TAG button opens and the TAG SB 3 bets with the BB folding and the button calling.
The button has AhTs
The SB has Ac9
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Are these more like Vegas TAGs or LA TAGs? It's a meaningful difference because LA TAGs get the turn with a much higher percent of their opening ranges (which are wider in LA to begin with) then Vegas TAGs. This marks a pretty significant difference imo.
Probably LA TAG's. I haven't played in Vegas in many years. I've heard they are a bit nitty.
I'd put the button on 40-50% opening range.
I'd guess the SB range is 44's+ KTo+ QTo+ 9Ts+ A8o+ A2s+ + K9s+