Looking at the questions with these tags, I can't discern a difference in their application to merit having two tags. Despite what is claimed above, there is no apparent correlation of one tag to Windows and the other to other operating systems. The tag wikis are essentially the same, so it would be shocking if users were somehow divining that they should apply the tags in a way that depended on the OS in use.
The questions in each tag are the same hodgepodge of scripting topics. I suggest first synonymizing these tags, merging the content into batch-file.
Once merged, there should be a cleanup of this tag. Generic batch operation questions that are not about writing/using/manipulating a batch file (
.bat) should be retagged to reflect the scripting language or interpreter being used.