IMO not taping is not in any way an FTDR
It's not even close to what that penalty is designed to accomplish
Fair enough. While I agree with the broad understanding it is designed around - the shooting of the stage, or at least this is how most people define it, I believe for sake of discussion, it's a mechanism (a 'catch all') for fair play.
Fair play is not specific to shooting the stage, but conduct at the match as a whole.
As an example:
You are rolling with a squad during a work/shoot arrangement and A competitor shoots a stage and receives a call for multiple cover calls.
He looses it and gets p!ssy. Decides to have a pitty party for the rest of the match and doesn't help out on the remaining stages - including taping; what do you as the SO or MD do?
Would you let it slide and have it potentially ruin the rest of the competitor's match?
Maybe some of them are on his side, and not used to tight cover calls?
Does you reaction to this fellow change if he is a relatively new competitor as opposed to a 'big shot' within the club?
IMO, in the above instance, depending on the level of 'looses it' - the competitor should at the very least receive a warning. Escalating from there is an FTDR and then an outright disqualification.