I write dialog like a dance. It's all call and response, timing and rhythmic beats. Any break in that dance can throw the reader out of the scene, but they still need adequate exposition to follow the narrative, not the least of which is who is talking at any given time. Each character should generally be unique enough to be identifiable from their vocabulary and speech pattern, as well as by their emotional state, but that's not always the case. So we need a few tags here and there. I find that unless I'm making a narrative point, the more transparent the tag the better. "Said" is a good go to. If I need more to capture a moment, I usually throw in some show along with the tell. For example, it's not enough to say the character is short of breath (i.e.: breathlessly) - we need to know why. Insert action beats here. I use them a lot, hopefully, without interrupting the dance - I often use them like slow motion or shallow depth of field in film, hyper focusing on the main character's stream of consciousness. I write in first person present, though, so there's that. But...sometimes telling is just expedient, so, the occasional murmured or whispered or hissed is fine. In the end, if it works - it works. Whatever keeps them up at night turning pages.
To be fair though, most of my beats come later. My first pass is almost all dialog, usually as fast as I can type - for better or worse.
So, I edit like alhawke and clean up the flow, tighten it, loosen it or double-down on themes that may not have even been intended on the first pass, including going back and inserting foreshadowing or one of Chekov's guns from a future chapter/scene - lots and lots of editing. I try to avoid static conversations like Vijaya noted, and use whatever's going on, thoughts and observations to improve immersion and help guide the scene, sometimes I'll even throw in a flashback if I want the reader to pause and reflect.
I'm very character focused, though. Most of my dialog (on the rare occasion when it's good, at any rate) has lots of layers: surface word play, relationships, character, backstory, motivation and foreshadowing. I wind them up and let them go, see what happens. As far as I'm concerned, plots are usually the things that get in the way of the story.
