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Tapping is the tempo tool that laughs at permission: it works on creatures already resolved and standing on the battlefield, which is exactly where a counterspell can no longer reach them. Point this at two blockers to clear a lane for your next attack, or at two attackers before combat to defang a swing, and you have bought a single beat of initiative and nothing else. The interesting math shows up once your graveyard is stocked. Reach the instant-and-sorcery threshold and those creatures also skip their next untap step, and a one-turn detour becomes a two-turn lockout that pins a board down across an entire combat cycle: long enough to race, or to set up a finisher unmolested. Everything hinges on that conditional. With an empty yard you are renting a turn; with two spells banked, you are keeping most of two for the same cost. The catch is the tax every threshold mechanic charges: the payoff lands second, after you have already spent the cards that switch it on, so this rewards a deck that can cheaply fill its graveyard before it needs the freeze. Note also what tapping cannot do: it does nothing to noncreature threats, so this is an answer to bodies, not to the rest of the board.