example.js

function run(opts) {
  const result = {}

  if (isPlainObject(opts?.tags) === false || isPlainEmptyObject(opts?.tags)) {
    result.tags = {}
    result.tags.latest = null
  } else { 
    if (opts.tags.latest === undefined) {
      result.tags = {
        latest: null,
        ...opts.tags,
      }
    }
  }

  return result
}

is-plain-empty-object.js

function isPlainObject(value) {
  if (!value) return false
  return Object.getPrototypeOf(value) === Object.prototype
}

function isPlainEmptyObject(value) {
  if (!isPlainObject(value)) return false
  if (Object.keys(value).length === 0) return true
  return false
}