Underlyingly, all unions are the same concept, exposed by C's `union` keyword, namely overlapping memory (as opposed to `struct`s, which are sequential memory). You can add a discriminator tag to your unions, your call. If it is impossible for there to be ambiguity (e.g. you track the state somewhere else, and you're dealing with a large array), it may be redundant / memory inefficient to tag every item.

Having these tags be a language construct is just a DX feature on top of unions. A very handy one, but it doesn't make tagged and untagged unions spring from different theoretical universes. I enjoy the ADT / set-theoretic debate as much as the next PL nerd, but theory ought to conform to reality, not vice versa.