The level of a tape out signal is constant - not affected by volume control. Lets say for example you have an Integrated amp and a tuner. The amp has a tape loop. Then lets say you want to add a subwoofer. The Tape output for all practical purposes follows the input - in this case the Tuner. You could Not use the Tape Out for the Subwoofer, because the signal level is constant. When you turn up or down the volume on the amp, the tape output stays the same. It has to because it is designed to drive a tape recorder input which needs constant signal level independent of the volume control.
Hope that helps.
Hope that helps.