However, it is recommended to use N-of-N multisig instead. So, if you have any TapScript, and for example five people put their coins in, then 5-of-5 multisig is better than some unspendable key, because then, there is a small chance, that all of them will be online, and all of them will be honest, so they will join their signatures, to spend those coins in a cheaper way (because spending by key is usually cheaper). And if any of those parties will be offline, then the outcome will be the same, as in case of some unspendable key. However: if the TapScript will turn out to be unspendable for any reason (for example mistake in endianness in the code), then it may be possible to spend it by key, and it may be useful, to experiment with TapScript, without burning coins.