#compdef -condition-

local prev="$words[CURRENT-1]"

if [[ "$prev" = -o ]]; then
  _tags - -o options || return 1

  _options
elif [[ "$prev" = -([no]t|ef) ]]; then
  _tags - "$prev" files || return 1

  _files
else
  _alternative any 'files:: _files' 'parameters:: _parameters'
fi