Difference between DER and ER fields.

field.field.node.article.field_der.yml

uuid: 6ad5c377-24dc-4c3c-9ccf-027a87ced18f
langcode: en
status: true
dependencies:
  config:
    - field.storage.node.field_der
    - node.type.article
  module:
    - dynamic_entity_reference
id: node.article.field_der
field_name: field_der
entity_type: node
bundle: article
label: DER
description: ''
required: false
translatable: false
default_value: {  }
default_value_callback: ''
settings:
  node:
    handler: 'default:node'
    handler_settings:
      target_bundles:
        article: article
      sort:
        field: _none
      auto_create: false
      auto_create_bundle: article
  taxonomy_term:
    handler: 'default:taxonomy_term'
    handler_settings:
      target_bundles:
        tags: tags
      sort:
        field: _none
      auto_create: true
      auto_create_bundle: ''
  user:
    handler: 'default:user'
    handler_settings:
      include_anonymous: false
      filter:
        type: _none
      target_bundles: null
      sort:
        field: _none
      auto_create: false
  comment:
    handler: 'default:comment'
    handler_settings: {  }
  contact_message:
    handler: 'default:contact_message'
    handler_settings: {  }
  block_content:
    handler: 'default:block_content'
    handler_settings: {  }
  menu_link_content:
    handler: 'default:menu_link_content'
    handler_settings: {  }
  file:
    handler: 'default:file'
    handler_settings: {  }
  shortcut:
    handler: 'default:shortcut'
    handler_settings: {  }
field_type: dynamic_entity_reference

field.field.node.article.field_tags.yml

uuid: 44aa4f08-fe04-4ee5-811f-2a03dbbda0aa
langcode: en
status: true
dependencies:
  config:
    - field.storage.node.field_tags
    - node.type.article
    - taxonomy.vocabulary.tags
_core:
  default_config_hash: QdUgf_beeoaPiyKorFv0q1fcJpWH_uZTqe_xoVJacrw
id: node.article.field_tags
field_name: field_tags
entity_type: node
bundle: article
label: Tags
description: 'Enter a comma-separated list. For example: Amsterdam, Mexico City, "Cleveland, Ohio"'
required: false
translatable: true
default_value: {  }
default_value_callback: ''
settings:
  handler: 'default:taxonomy_term'
  handler_settings:
    target_bundles:
      tags: tags
    sort:
      field: _none
    auto_create: true
field_type: entity_reference

field.storage.node.field_der.yml

uuid: 9cc30d1c-85dd-4de4-9936-ede990f42242
langcode: en
status: true
dependencies:
  module:
    - block_content
    - comment
    - contact
    - dynamic_entity_reference
    - file
    - menu_link_content
    - node
    - shortcut
    - taxonomy
    - user
id: node.field_der
field_name: field_der
entity_type: node
type: dynamic_entity_reference
settings:
  exclude_entity_types: false
  entity_type_ids:
    node: node
    taxonomy_term: taxonomy_term
    user: user
module: dynamic_entity_reference
locked: false
cardinality: -1
translatable: true
indexes: {  }
persist_with_no_fields: false
custom_storage: false

field.storage.node.field_tags.yml

uuid: 78fc46dc-373f-4a8d-bec0-5da5a9ec7513
langcode: en
status: true
dependencies:
  module:
    - node
    - taxonomy
_core:
  default_config_hash: WpOE_bs8Bs_HY2ns7n2r__de-xno0-Bxkqep5-MsHAs
id: node.field_tags
field_name: field_tags
entity_type: node
type: entity_reference
settings:
  target_type: taxonomy_term
module: core
locked: false
cardinality: -1
translatable: true
indexes: {  }
persist_with_no_fields: false
custom_storage: false