I don’t think it would be an easy task to roll back taproot. It was worked on and planned for a great deal of time before it was activated.
it doesnt matter how long devs "work on it"
the activations are "fly by nights" as they now use the soft bypass mechanisms to activate without requiring nodes to upgrade
to stop it, just requires doing a 2017
mandate that merchant and miner nodes use bitcoin node v.X(old version with edit*) or else, by certain date
*to reject blocks that contain transactions that have certain opcode in blocks after blockheight 7XX,XXX
thus only take a few lines of code edit to a pre-taproot codebase
obviously to do this on the outputs(receiver) not the input(spenders) so that those with funds on existing TR utxo can put funds back to native or legacy tx formats without harm or lock-in
what this actually does reveal is that now that "backward compatible" is a mechanism* to soft introduce new tx formats**.. also has the flaw of easy adoption without consensus (need of activation broadly by mass adoption) to activate..
but to then roll back becomes something that does need contentious MAHF to undo***
*done in (june-july)2017 via mandated contentious MAHF
**subsequently in (aug)2017 forward
*** like the (june-july)2017 event
on layer 2, there is this horrible proposal called TARO, which makes use of taproot and pretends to bring digital assets to the LN, such as stablecoins, arbitrary tokens, nfts, etc. That way, people would be able to use the LN infrastructure to relay metadata of those digital assets, allowing folks to issue their shitcoin on LN. The LN protocol is decentralized, permissionless and anyone can use it without making the LN node public available or without revealing that you are actually using it, or with whom. It does not matter though: for regulators, it does not matter what you are using it for, they will say you are "operating money transmitter services" without a license, etc. Bring stablecoins (aka, shitcoins, fiat coins) to LN goes against the purpose of Bitcoin. If TARO enables that (as promised), it will just be another excuse for regulators to chase bitcoiners, node operators, and anyone using LN. Again, this will not be the end of LN, which is decentralized and will continue to exist, but this will cause harm to many.
as for LN
who gives a crap
LN is not a bitcoin later(skin) that only fits around bitcoin
IT HAS ALWAYS BEEN:
a. a cross border subnetwork bridge
b. for those acting as routes. a money service business/payment service provider (use of routes facilitating the movement of value for a third party for a commission)
LN is a flawed and failed to launch subnetwork bridge where by in 7 years it has not gained the same liquidity cap and usage as other subnetwork bridges have in 2 years
anyone can create a new subnetwork that is locked to only use bitcoin referenced locks without a crossborder facility to be a subnetwork with unique functionality and solely tethered to bitcoin.. but LN is not it
its not really a TR flaw.. its more of a flaw noticed due to TR not caused by TR.. because it was used in taproot.. people realised there is a pre-TRexisting flaw that can be abused
its actually a soft backward comparability flaw
by being able to treat a certain output to be treated 'as valid' without checking/validating data after a certain opcode means people can then put in whatever junk they like without nodes rejecting it.
this is a flaw that has existed for many many years. a flaw that has been treated as a feature