diff --git a/stdlib/@tests/test_cases/check_xml.py b/stdlib/@tests/test_cases/check_xml.py
index 31a4fa243eaa..d0df0f6e830c 100644
--- a/stdlib/@tests/test_cases/check_xml.py
+++ b/stdlib/@tests/test_cases/check_xml.py
@@ -2,6 +2,7 @@
 
 from typing_extensions import assert_type
 from xml.dom.minidom import Document
+from xml.etree.ElementTree import Comment, ElementTree, ProcessingInstruction
 
 document = Document()
 
@@ -29,3 +30,18 @@
 assert_type(document.toprettyxml("  ", "\r\n", "UTF8"), bytes)
 assert_type(document.toprettyxml("  ", "\r\n", "UTF8", True), bytes)
 assert_type(document.toprettyxml("  ", "\r\n", standalone=True), str)
+
+
+# Regression for #14671: ET.Comment/ProcessingInstruction are valid
+# element tags at runtime (insert_comments=True), so a plain Element's
+# tag must be comparable with them.
+def check_comment_tag(doc: ElementTree) -> None:
+    for el in doc.findall("*"):
+        _ = el.tag is Comment
+        _ = el.tag is ProcessingInstruction
+
+
+def check_comment_element() -> None:
+    c = Comment("a comment")
+    assert c.tag is Comment
+    assert c.tag is not ProcessingInstruction
diff --git a/stdlib/xml/etree/ElementTree.pyi b/stdlib/xml/etree/ElementTree.pyi
index c77af2cb4dd1..51367b040614 100644
--- a/stdlib/xml/etree/ElementTree.pyi
+++ b/stdlib/xml/etree/ElementTree.pyi
@@ -96,8 +96,8 @@ class Element(Generic[_Tag]):
     def append(self, subelement: Element[Any], /) -> None: ...
     def clear(self) -> None: ...
     def extend(self, elements: Iterable[Element[Any]], /) -> None: ...
-    def find(self, path: str, namespaces: dict[str, str] | None = None) -> Element | None: ...
-    def findall(self, path: str, namespaces: dict[str, str] | None = None) -> list[Element]: ...
+    def find(self, path: str, namespaces: dict[str, str] | None = None) -> Element[Any] | None: ...
+    def findall(self, path: str, namespaces: dict[str, str] | None = None) -> list[Element[Any]]: ...
 
     @overload
     def findtext(self, path: str, default: None = None, namespaces: dict[str, str] | None = None) -> str | None: ...
@@ -111,12 +111,12 @@ class Element(Generic[_Tag]):
 
     def insert(self, index: int, subelement: Element[Any], /) -> None: ...
     def items(self) -> ItemsView[str, str]: ...
-    def iter(self, tag: str | None = None) -> Generator[Element]: ...
+    def iter(self, tag: str | None = None) -> Generator[Element[Any]]: ...
 
     @overload
     def iterfind(self, path: Literal[""], namespaces: dict[str, str] | None = None) -> None: ...  # type: ignore[overload-overlap]
     @overload
-    def iterfind(self, path: str, namespaces: dict[str, str] | None = None) -> Generator[Element]: ...
+    def iterfind(self, path: str, namespaces: dict[str, str] | None = None) -> Generator[Element[Any]]: ...
 
     def itertext(self) -> Generator[str]: ...
     def keys(self) -> dict_keys[str, str]: ...
@@ -168,21 +168,21 @@ class ElementTree(Generic[_Root]):
     def __init__(self, element: Element[Any] | None = None, file: _FileRead | None = None) -> None: ...
     def getroot(self) -> _Root: ...
     def _setroot(self, element: Element[Any]) -> None: ...
-    def parse(self, source: _FileRead, parser: XMLParser | None = None) -> Element: ...
-    def iter(self, tag: str | None = None) -> Generator[Element]: ...
-    def find(self, path: str, namespaces: dict[str, str] | None = None) -> Element | None: ...
+    def parse(self, source: _FileRead, parser: XMLParser | None = None) -> Element[Any]: ...
+    def iter(self, tag: str | None = None) -> Generator[Element[Any]]: ...
+    def find(self, path: str, namespaces: dict[str, str] | None = None) -> Element[Any] | None: ...
 
     @overload
     def findtext(self, path: str, default: None = None, namespaces: dict[str, str] | None = None) -> str | None: ...
     @overload
     def findtext(self, path: str, default: _T, namespaces: dict[str, str] | None = None) -> _T | str: ...
 
-    def findall(self, path: str, namespaces: dict[str, str] | None = None) -> list[Element]: ...
+    def findall(self, path: str, namespaces: dict[str, str] | None = None) -> list[Element[Any]]: ...
 
     @overload
     def iterfind(self, path: Literal[""], namespaces: dict[str, str] | None = None) -> None: ...  # type: ignore[overload-overlap]
     @overload
-    def iterfind(self, path: str, namespaces: dict[str, str] | None = None) -> Generator[Element]: ...
+    def iterfind(self, path: str, namespaces: dict[str, str] | None = None) -> Generator[Element[Any]]: ...
 
     def write(
         self,