Lightning is still not upgraded to take advantage of Taproot. For most multiparty channel schemes, some form of covenant mechanism is required (APO, CTV, OP_VAULT, MATT, etc.).
this post was submitted on 31 Jul 2023
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Yeah, like @aakselrod@infosec.exchange also pointed out, I think the next big question is Covenants, which will enable lots of things, among which for example Ark.
Then, non-consensus related, package relay will be a big change that helps off-chain protocols a lot.