Digital BW, The Print

Seems to me that the tape would only become an issue if
> someone wanted to remove the print from the mat for some reason.  At
> that point the choice would be to peel off the tape and leave a rough
> surface, or cut the tape at the edge and leave the remainder on the
> back edge of the print.

Not quite... if an image is to be considered
valuable/collectable/archival, rather than simply decorative, print
curators and galleries have always preferred linen or paper hinges
with organic adhesive for photos (just as with etchings, lithos etc)
because they need to be able to easily remove the print from the
mount. "Easily remove" means steam or slight heat, as from a steam iron.  

This is the reason dry-mounted prints by famous photographers (eg
Weston, Adams) have always commanded much lower prices than unmounted
prints.

Adhesive sprays and peel off backings have always defined
photos/prints as decorative pieces, as opposed to valuable "art"
pieces...reducing value even lower than dry mounting.