I haven't read more than a few snippets, but based on 50+ years of experience, I'm willing to bet some imported beers that if you progressively and uniformly add tension to a built wheel it will not taco until either a spoke snaps or tears out of the hub or rim.

Once that happens the unbalanced load may (depending on spoke gauge and rim rigidity) pull the rim over far enough to taco.

It's like the ball on the M - which must go uphill before it can go down.