For example: Combat arms tapping:
From Your View-
1. I disconnect and everyone freezes on my screen.
2. I can move still (invisable that is the current you).
3. You can be killed from where you disconnect.
4. When I reconnect everyone unfreezes to their current location.
From Their View-
1. You stop moving completely
2. Nothing happens; but they could kill you if they wanted.
3. Woah your gone and somewhere else in a flash.
Hope this helps?
When I tap on CA I usually only use it for (get to that area safely). For example I'm ontop of the enemys tower in "Two Tower" and they are all shooting up at me. OF course I use chams so I see them through the tower floor. I disconnect and quickly fall/catch the ladder at the bottom, run to the corner, and reconnect to watch them all come around blindly for me to shoot them. They never say anything about it. IF they do just say this game is pretty laggy xD.
OR vise versa- I'm at a window close to enemys spawn. I disconnect, run to their tower, climb, and reconnect quickly. WALLA! They didn't even see you coming...and there is almost only 1 entrance to their base and you'd think they would catch you running through to the tower. NOT WITH TAPPING!
Just make sure you diconnect where you know your body is going to be safe for 10-20 seconds.