I use an app "mp3 Tag" tagged some WAV files that I plan to burn a music CD,
mp3Tag works as expected and displays the files after saving yet the Lister does not display the tags.
Lister does display mp3 tagged files as expected, but not WAV files.
Music tags in WAV files aren't supported. Maybe one day in the future, but it's a very low priority as it isn't really part of the WAV standard (although a few tools do support it) and there are several lossless audio formats which are much better than WAV and have tagging support built in (including in Opus), such as FLAC, ALAC and WMA-L.