Well I found about 15 of these on my own the first past through the game, and I planned on writing up a guide on the locations….but of course someone beat me to it
ACT 1
Prison area
COG Tag 1 - Right after you make your choice of paths, there is a tag straight ahead under the Gear logo. Can’t miss it(Rear of the courtyard,directly across from the cell area)
COG Tag 2 - In the room where the locusts cut through the door. If you are looking directly at the door they cut through, you can find it back and to the left(Under the stairway opposite the one you decended if you took the training route)
COG Tag 3 - As you exit the above mentioned door into the courtyard, there is a stairway to the left. Run up the stairs and turn left right at the top. The COG tag is in the near side corner (If enemies are North, it would be in the SW corner of the patio area, this one isnt directly under the gears logo)
Trial By fire
COG Tag 4 - Your team points this one out to you. In the first small courtyard, look to the right of the Gear logo(Beyond the short last wall in the yard’s center)
COG Tag 5 - You cross a bridge over a road and enter a building. Once you enter the building with all the pillars and the two emergence holes, it’s just behind the second emergence hole in some weeds(Just before the troika on the left)
COG Tag 6 - You fight through the roadways with the Trioka guns and get to the open area with the fountain in the center. There are 4 emergence holes here. The COG tag is in the far left corner(Opposite the 4th emergence hole that appears)
Knock Knock
COG Tag 7 - You’re told to gain entrance to the house of sovereigns. You’ll enter an open area with stairs leading up to the building. To your far left you’ll see a white van with the Gear logo painted on it. Follow the massive hole in the street on the left all the way up, sticking to the edge. The COG tag is in the corner made by where the wall extends over part of the stairs.
COG Tag 8 - In the hallway where Jack has to open the door, there are a ton of annoying wretches. If you’re facing the door that Jack is opening, it’s in the far left corner. Be sure to grab this one after you defeat them, that way you’re not in a REALLY bad spot after they appear.
COG Tag 9 - There’s a small room that you enter where you’ll find the body of Rojas. As you come down the stairs into this small area, turn right immediately(hard to see, its in the shadowy area to the right behind the pillar)
China Shop
COG Tag 10 - This ones easy, after the cutscene where the Berserker kills a soldier, look in the flames on the right(This is right at the beginning of the level)
COG Tag 11 - There will be 3 smashable doors. as you proceed through this area. Look in the alcove to the left(facing the door)at the FINAL door you take to exit the courtyard.
COG Tag 12 - Just after COG Tag 11, you exit into an open courtyard. Follow the semi-circle wall and head left. The tag is on the other side of a block just after you see the logo. If the room was a clock, the Tag would be between 8 and 9(right against the semi circular wall)….be sure to get this one BEFORE you kill the Berserker, as you CANNOT after.
ACT II
Tick Tick Boom
COG Tag 13 - After your choose a path (either one, doesn’t matter) and reunite, You’ll enter a small room with two stairways in it, one in the very middle of the room that leads down to a couch. Kill the Couch…ENJOY!!
COG Tag 14 - There’s a room with a catwalk that square shaped. When you exit, you head down some stairs into the street. Turn around and run back the alley formed by the stairs you came down and the wall of the next building. The Tag is at the end of that alleyway, behind a rock.
COG Tag 15 - Just before you enter the Settlement, you come up the stairs where the Boomer was, the Tag is behind a newspaper machine. Facing ahead as you come up the stairs, it’ll be to the back and left(keep this in mind, its as viewed while you face the gate)
Outpost
COG Tag 16 - On your way to checkpoint 2, facing the first emergence hole, you’ll see a propane tank in a shed to your left. BE SURE to shoot the propane tank here and grab the Tag.
End Lethal Dusk/Beginning Dark Labyrinth
COG Tag 17 - When you enter the area where you have to use the spotlight, after you guide Dom through, move the spotlight to the far left (as you’re holding the light) area near where you entered. The COG Tag is in that corner area. just to the left of the lit room of the blown out building, on the street(Near the rusted out car)
Dark Labyrinth
COG Tag 18 - After you run out of the destroyed building here, look right…it will be displayed in the light here..if the kryll attack you…you’ve gone too far.
ACT III
Downpour
COG Tag 19 - In the open, rainy area next to the sea, go behind the building that has the elevator in it….walk out on the narrow wooden dock..its at the far end.
COG Tag 20 - In the room with the rotting floorboards, the Tag is in the far right corner….be sure to stay on the metal beam to get it(the far right as you enter the room)
End Evolution/Beginning Coalition Cargo
COG Tag 21 - When you enter the room with the carts, go down the stairs to the car area and turn around. The Tag is to the left of the stairs as you face them(In the gap between the stairs and the wall…be sure NOT to activate the carts 1st)
Darkest Before Dawn
COG Tag 22 - After you ride down the drilling platforms, stick to the wall on the right. There will be a path leading down to the right, follow that to find the COG Tag and some grenades.
COG Tag 23 - In the next area after Tag 22. you’ll enter an open area with a small building on the right side. Just to the right of the stairs leading up to that buildling, you’ll find the Tag.
COG Tag 24 - After you choose your paths, and reunite, you’ll fight through a narrow hallway with a lot of cover. Just after the hallway and before you exit the area, turn around and the Tag is on a narrow ledge over the pool. (To your right as you leave the hallway, or to your left after you turn around)
ACT IV
Campus Grinder
COG Tag 25 - As you enter the first area, on the right there are two small staircases. The Tag is behind the second small staircase.
Bad To Worse
COG Tag 26 - As you enter the second area, before you go down the sidewalk with the columns to enter the conservatory, there is a rusty car on in the street. If you’re facing the columns, it’s back and to your right behind that car.
Imaginary Place
COG Tag 27 - In the second section of the estate, there’s a shield shaped room (square top, semi circle bottom) with 4 columns in it, and a desk. Destroy the desk. Tag is underneath.
ACT V
Train Wreck
COG Tag 28 - Right inside the door that Jack rips open…the 5th train car…look left as soon as you walk in.
COG Tag 29 - Before you climb the ladder to the 3rd car’s roof, the Tag is on the floor here.
COG Tag 30 - Your final Tag is on the floor of the storage room in the 5th car of the train’s 3rd section….grab this one before you advance to the end battle, as you wont get a chance to come back.
Reference: xbox.com forums
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