The commit object is signed; which contains a signature to both the tree and the parent. I don't see it as feasible to do a collision on both at once with the method outlined here, but maybe I'm missing something.
Tagging on the other hand is at risk, as it's just the hash that's signed.
Edit: You can check what is actually signed with `git cat-file -p $obj` where $obj is a commit or tag id.
It seems that commit object contains metadata and sha1 hash of the commit tree. In other words, signing comment object is not detecting if data is altered somewhere in the tree and creates identical sha1 hash.
What the commit actually signs? Is it the sha1 hash?