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It could be quite useful to list all selected files before doing some action, like deleting all selected items. Maybe other actions too, like renaming, moving, etc. Thanks to that, we could deselect items.

I see the idea behind this, an additional verification stage.

I am skeptical though: to me this sounds annoying, since it doubles something that already is there.
You already have a way to select multiple files. That is where you already see which ones you selected and where you also can deselect them again. Typically that would be a file manager, since we are talking about a graphical tool here if I got your suggestion right.

It sounds more interesting to me for command line things like pipe chains, stull like "find . -iname "*.foo" |xargs rm -f". Here an additional option to list the files in a confirmation step certainly might be interesting. But that is 1. not a KDE thing, obviously and 2. something that can already be done, if desired.

How about the way about the assignment of tags?

Let's take the mentioned scenario, deleting or renaming a number of files. To do this, we open the sidebar "Information" (F11) and then select the desired files as before. Via the Information we assign a distinctive tag that is not used otherwise, let's call it "-1" for simplicity's sake. Then this tag is also under the view "All Tags" (Places) and lists all files and directories that have received this tag. From there, the desired actions can then be performed.

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In the translation into English, designations were translated incorrectly, I have corrected this in the text. I apologize for any inconvenience.