Would the [desktop-shortcut] be the same as the [file-shortcut]?
Assuming you mean 'File Shortcut', A shortcut of this type is the same if its on the desktop or if its elsewhere, because the desktop is actually a folder as well.
There are other types of shortcuts such as .URL but I'm assuming you mean file shortcut, which has the hidden shortcut '.lnk'.
If you mean a shortcut to the Desktop then that can either be as a file shortcut, or as a symbolic link.
They both seem a lot like meta tags. Feelings on tags are a bit mixed. They're supposed to make some sort of searches easier, but we often end up needing to clean these up. file-shortcut might be a candidate for a future cleanup. There's also the shortcuts which may fit, but is terrible in its implementation.
Not everything needs a tag I guess? I'd consider this part of your desktop manager/windows manager, and that may be the appropriate tag.