For fixed , a large positive root must lie close to a pole of the tangent function: away from its poles, cannot balance the unbounded right side. Label the adjacent poles by and write . The Taylor series of gives
Seek the asymptotic expansion . The coefficients of and give
Thus the large roots near tangent poles satisfy
The first correction already supplies the requested dependence on . For the root approaches the pole from below; for it approaches from above. This labels roots by their nearby poles, avoiding an irrelevant finite shift in the enumeration of positive roots.
No positivity restriction on is required. The expansion requires fixed and , so the displacement is small. It is not uniform as . At the roots are exactly , a different leading sequence; these cannot be recovered by setting in the pole expansion. If varies with , its size must be checked against the small-displacement and successive-term conditions rather than using the fixed-parameter remainder blindly.

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