literally, taproot needs two things: a hash on the spend pubkey a limit on witness sizes. honestly, 256 bytes should be plenty for most spend condition scripts. basically the protocol is complete bullshit, and if you ask me, was deliberately designed to be both vulnerable to quantum pubkey to secret key reversal and to enabling arbitrary massive data. the first is not a big problem for maybe a decade but the second hit within months of the transaction type being accepted by some miners.