Actually, I think all this does is support taproot in the lnd on-chain wallet. I'm not sure it does anything for the lightning related txs yet. This is the update the PR makes to the release notes:

> The internal on-chain wallet of `lnd` is now able to create and spend from
[Taproot (SegWit v1)
addresses](https://github.com/lightningnetwork/lnd/pull/6263). Using
`lncli newaddress p2tr` will create a new BIP-0086 keyspend only address and
then watch it on chain. Taproot script spends are also supported through the
`signrpc.SignOutputRaw` RPC (`/v2/signer/signraw` in REST).

k00b

247bf84fda

I believe that's the taproot support this adds, at least by elimination, because it'll likely be a long time before we get PTLCs. I believe all channel opens now just look like any other pay to taproot transaction. Grain of salt though because I still haven't done my taproot homework.