BIP342 section on Resource Limits https://github.com/bitcoin/bips/blob/master/bip-0342.mediawiki#user-content-Resource_limits

"Script size limit: The maximum script size of 10000 bytes does not apply. Their size is only implicitly bounded by the block weight limit.[9]"

"Why is a limit on script size no longer needed? Since there is no scriptCode directly included in the signature hash (only indirectly through a precomputable tapleaf hash), the CPU time spent on a signature check is no longer proportional to the size of the script being executed. The maximum script size of 10000 bytes does not apply. Their size is only implicitly bounded by the block weight limit.[9]"