Hi eteb3,

Do change the tag if you want.

I tagged it to describe the visual appearance and practical capability.

I would expect it has been used for performances, but very infrequently, maybe once a year or less.

I do like the idea of OSM holding information sufficient for, for example, a theatre company to be able to find free stages in each city to put on performances.

The general use is certainly seating, and the 'theatre' icon on osm-carto is misleading.

Thanks.