It's pretty easy to decide which you need:
TAP is ethernet-bridging and thus sending entire ethernet-frames over the VPN. Drawback is quite a lot overhead due to bigger packets and transfering all broadcast-packets. Snippet from the forum-rules:
**You ONLY want to use dev tap if you are tunneling layer2 traffic, if you are using IP traffic you want tun. If you are using tap only for windows file sharing, look into running a WINS server instead.
That doesn't tell you ethernet-tunneling is hard to setup, but neither is routing and that really cut's down the overhead transfered through your tunnel.