Yeah, I haven't heard of tap shoes either, but know a little about tips. Seen them used a bit, tho yet to fit any myself. IMO they can be a good compromise/interim measure if completely bare or hoof boots don't work for a particular horse/situation. They provide support/protection for the tip of P3 if the sole is thin & they can provide extra grip if/when bare or boots don't cut it. They are also allowed in dressage & eventing comps, where hoof boots aren't. They're set back a bit, so the toe wall isn't loaded and the entire back 1/2 - 2/3 of the hoof is bare and can function normally. Incidentally, I recently read a text from I think it was 1880 'On Horses & Roads' that mentions the use of tips in a number of different situations. Here's the link... Horses and roads - Wikisource
I've heard this shoe has found acceptance w/ the "barefoot" crowd.
Have you?? So perhaps there are more out there who don't like cutting off noses!
I've come across very few who even know about them, many 'barefooters' who frown at the mention & shudder at the thought...