This video explains what DC fans are and how they work. It also explains what pulse width modulation signals are and how they are used to control the speed of a fan.
Reference Links:
Microchip’s Fan Controller Website:
https://www.microchip.com/en-us/products/sensors-and-motor-drive/motor-drivers/fan-controllers
RPM to TACH Counts Conversion Application Note: https://ww1.microchip.com/downloads/en/Appnotes/en562764.pdf