One of Google Tag Manager’s oldest and most reliable features is that it freezes the state of Data Layer variables to the moment when the trigger event occurred. Thus, any tags firing on this trigger (and any variables resolved on this trigger event) will always have access to the same value of each Data Layer variable.
However, there are situations where this is not a good thing. One is tag sequencing, and the other is a scenario where you want to run some custom code that should access the latest value of the Data Layer variable at a moment in time after the tag has already fired.
