okay, its when you disconnect from the internet in order to run around and make a few kills and then reconnect. you are queing a bunch of packets to the server when you are offline and when you reconnect you send all of the packets you previously made.
Tapping is referring to tapping the modem. You turn of your modem for like 10 seconds while playing in game. Than you turn it back on. You run around and shoot at everyone and wait for the connection to restore. It should have an opk affect. Doesnt work all the time.