Is there a limit of tags to associate with content? I am currently wondering if this is the way to do it and would therefore like some input.

The idea is that I want to show content to specific users. However this can not be done by creating a view with categories because it may not be all in a group that I want to show the content to. 

That is why I am thinking of extracting a list of users (where companies have filtered by their request) and implementing them as tags on the content. I will therefore have total control over who's going to see the content.

Does anyone know of any limitations that might hinder this setup? I do not want the tags to show on the content and to be automatic generated from the list. Is this possible?
It's a simple you must follow this 2 Steps :

First Step :


Create a views that will list your users that you want to reference
Add a Reference display to your view make your filters then Save


Second Step : 


Download entity reference module
Add new entity reference field  "Users that will access this content"
Chose the target type : User
Choose the mode "Views: Filter by an entity reference view"
Select the views that you've build on the first Step (the display type must be Reference and not page or block)


Now you will be able to select the users like a tags on content type but without any access permission

To restrict the Permission to the referenced user :
download the user reference access module 

Then configure it under the user entity reference field settings of your content type