How do Shaper and Coordinator work in Entity Framework [требует правки]

Hellow Community!

Can you please explain how do Coordinator and Shaper work for materialization?

Particularly interested in the hierarchical read of nested collections.

In more details, i need to have a simplified implementation of Shaper+Coordinator to convert source:

var source = new[]
        {
            new Record { Id = 1, Subject = "How to", PartyId = 81, FirstName = "Dart Vaider", LabelId = 51, Tag = "Important" },
            new Record { Id = 1, Subject = "How to", PartyId = 81, FirstName = "Dart Vaider", LabelId = 52, Tag = "Urgent" },
            new Record { Id = 1, Subject = "How to", PartyId = 82, FirstName = "Lea Organo", LabelId = 51, Tag = "Important" },
            new Record { Id = 1, Subject = "How to", PartyId = 82, FirstName = "Lea Organo", LabelId = 52, Tag = "Urgent" },
            new Record { Id = 2, Subject = "Just do it", PartyId = 83, FirstName = "Luk Skywalker", LabelId = 51, Tag = "Important" },
            new Record { Id = 2, Subject = "Just do it", PartyId = 83, FirstName = "Luk Skywalker", LabelId = 52, Tag = "Urgent" },
            new Record { Id = 2, Subject = "Just do it", PartyId = 83, FirstName = "Luk Skywalker", LabelId = 55, Tag = "Interesting" },
            new Record { Id = 2, Subject = "Just do it", PartyId = 84, FirstName = "Han Solo", LabelId = 51, Tag = "Important" },
            new Record { Id = 2, Subject = "Just do it", PartyId = 84, FirstName = "Han Solo", LabelId = 52, Tag = "Urgent" },
            new Record { Id = 2, Subject = "Just do it", PartyId = 84, FirstName = "Han Solo", LabelId = 55, Tag = "Interesting" },
        };

to the list of Emails considering the following structure

public class Email
{
    public int Id { get; set; }
    public string Subject { get; set; }
    public ICollection<Tag> Tags { get; set; }
    public ICollection<Contact> Contacts { get; set; }
}
public class Tag
{
    public int Id { get; set; }
    public string Text { get; set; }
}
public class Contact
{
    public int Id { get; set; }
    public string FirstName { get; set; }
}

Asuming, that actual materialization of Record -> Email, Record -> Contact, Record -> Tag are primitive, no need to concentrate on this.

Thank you very much for help