PS -- I just noticed you mentioning a "taut top". The only layer that you want to tape a bit to keep smooth is the bottom layer. Regardless of basting method, the batting & quilt top should just be gently laid on top of the backing & you just use either flat hands or the side of your hand (or similar tool lik a yard/meter stick) to gently move any wrinkles out toward the edges. Putting any kind of pulling pressure at all on your batting or quilt top would definitely cause puckers.