Hey! My ears are burning!
I've mellowed a bit on the never-high-tap thing. In general, if a machine is properly rebuilt, it "shouldn't" need to be high-tapped... but it might!
In a home-use environment, high-tapping won't make a lick of difference in terms of safety or reliability. Consider it a minor hot rodding tweak. Home games don't get anywhere near the amount of use commercial games do, so if you've done the full rebuild and it still isn't peppy enough... go for it.
Now, personally, I never start with high-tap because I want to evaluate what the machine is supposed to feel like on standard voltage. But here's where it gets subjective... some manufacturers/games feel a bit too slow on the default winding whereas others (particularly if blessed with DC rectifiers and such) almost feel too fast!
If the flippers are a little weak but everything else is great, I'll swap hotter flipper coils instead of doing a high-tap.
If all of the pops and slings are weak, I might high-tap (assuming there is no voltage leak/connection issue somewhere).
Everything is relative. Basically, if you've done everything else and it still needs a little more pep, go for it.