I think:
More taps give more control at low frequencies, and more taps for higher sample rates.
The taps store a number of consecutive samples of the music (mine has 6144 taps, or .128 seconds of the input file at 48kHz ) and a mathematical manipulation (the filter, which in my case has 6144 coefficients) is performed upon all those samples to come up with one new sample (filtered) to output.
Then, shift the music signal stored in the taps by one sample (bring in the next sample, lose the oldest), and repeat.
200 FIR filter values around the center of a filter (room correction for my JBL), plotted:
View attachment 10642