> Fortunately, I found such an 'all TAPs are good' case board (R-Car H3).
> So, I tested this patch series with update tap_cnt on patch 1/3.

Great find, Shimoda-san! I can confirm that my R-Car H3 ES2.0 board also
has all good TAPs. So, I will run some more tests before resending.

All the best!