The Bitcoin Operations Technology group explained that the wallets had to wait for the full activation of Taproot, before generating addresses for said update. In that sense, it advises the anticipated use of Taproot-compatible wallets.
Now, Taproot is an update to Bitcoin that will increase the privacy of transactions, in this way, it would make single-signature and multi-signature transactions indistinguishable in a blockchain analysis. P2TR (Pay.to-Taproot) is the format of the addresses generated by the wallets compatible with this network update.
In fact, according to Criptonoticias, the group has sought to encourage portfolio and service developers to implement improvements over Taproot as soon as possible so that they are ready when it is activated. However, a warning was given: no P2TR format address should be generated before block 709.632, the block following the one marked by activation, which could cause your services or users to lose money.
Likewise, the group also indicated that there is a risk of reorganization of the chain of blocks deliberately created to take money from early P2TR payments. In this sense, it warns the generation of Taproot addresses beyond block 709.632, being that the group recommends waiting at least one day after activation or 144 blocks after activation. This margin is reasonable, insofar as it minimizes risk without preventing users from taking advantage of the benefits of taproot.