A customer wants to deploy a large number of 3-tier web applications on Compute Engine.

"Isolate VMs using service accounts when possible" "even though it is possible to uses tags for target filtering in this manner, we recommend that you use service accounts where possible. Target tags are not access-controlled and can be changed by someone with the instanceAdmin role while VMs are in service. Service accounts are access-controlled, meaning that a specific user must be explicitly authorized to use a service account. There can only be one service account per instance, whereas there can be multiple tags. Also, service accounts assigned to a VM can only be changed when the VM is stopped." https://cloud.google.com/solutions/best-practices-vpc-design#isolate-vms-service-accounts