Though IIRC that use case is not that general. It applies to multi sig transactions that lightning channel opening/closing can use. Normal transactions dont have any benefit.

Also note, LND plans on making taproot the default option in upcoming releases. So even after a year of activation, support for it is limited.

This one is handy https://voltage.cloud/blog/bitcoin-education/how-taproot-improves-the-lightning-network/