De-identified data and code: active-reviewer rating identity in Penghu restaurant reviews

De-identified review-level data and analysis code for a study of active (local-guide) vs. general reviewer rating identity across 252 restaurant stores in Penghu, Taiwan (23,912 in-window reviews, collection window 2025-03 to 2026-02, derived from the platform's relative-date stamps). Stores are those with at least 13 in-window reviews and at least one local-guide and one general reviewer. Reviewer display names are replaced by irreversible SHA-256 pseudonyms; reviewer URLs, review text, and photos are not released (the platform's terms of service preclude public redistribution of user-generated text). The released variables are sufficient to reproduce every result reported in the accompanying article. The repository record is listed under Anonymous for double-anonymous peer review and will be updated with the author name upon acceptance.