Lightning is still not upgraded to take advantage of Taproot. For most multiparty channel schemes, some form of covenant mechanism is required (APO, CTV, OP_VAULT, MATT, etc.).

Yeah, like @aakselrod@infosec.exchange also pointed out, I think the next big question is Covenants, which will enable lots of things, among which for example Ark.

Then, non-consensus related, package relay will be a big change that helps off-chain protocols a lot.