Man i feel your pain. I had a very similar issue with the godzilla building entry opto.
I fiddled for days. I took out the glass 10 times a day and unscrewd, resrewed, taped both sides, taped one side, taped top half, bottom half, following pinside suggestions...
There are references where taping allegedly solved issues with fast balls in IM and JP, so i thought it must work.
Often after a taping marathon it worked for a few games. And the next day NOTHING worked. Soooo frustrating i hated that machine...
I finally ordered a new set of optos for 18€ shipping included. And guess what, it worked after a 10 minute install and i did not have a single detection failiure for the next 2000 games ever since.
Opto switches are a little sensitive, and yes you should try to allign as good as possible, but not by the tiniest fraction of a millimeter. Its a large beam detected by a large receiver, if not alligned PERFECTLY it still should work in a certain margin. It was just a bad quality component failure.
I really doubt the theory of taping the receiver to make breaking the beam longer on a fast ball passing... a proper opto really detects also the fastest possible balls no matter what. They just often fail, are badly manufactured and vibration can kill them. Have spare parts available!
I really wish you a hassle free future with your machine.