If I had to give a very short answer, I’d just say “no.” You can tap pretty much anything. It’s much more the player than the gear.
BUT for a slightly longer answer - it depends on what you’re trying to tap! You might want:
- a 24 fret neck so you can tap more notes
- roundwounds (very likely) so you get enough zing
- more than 4 strings if you’re crazy
Action-wise, I don’t think super super low is necessarily the way to go - the volume you get from tapping comes largely from the velocity of the string colliding with the fret, so if it doesn’t have room to travel, it’s hard to get much juice, in my experience. I like a more “medium-low”, like a 3mm-ish clearance from E string to 12th fret wire.
But also, you can tap with lower or higher action - again, it’s mostly about the player and the technique. Although even Billy Sheehan wouldn’t sound so great tapping on my P bass with super high action and dead-ass 10 year old La Bella flatwounds and the tone knob rolled down.