In a practical sense: for bonsai purposes, does it matter??
Anything resembling a traditional bonsai pot is well shallow of the depth of roots "in the wild"...tap or not. That includes the seedling "tap root" that is working to establish the tree's survival.
Even when collecting, roots down to 2' or more need to be considered a possibility. That they don't go down 10' is irrelevant...they go down deep enough you need to open up a large enough hole you can cut them. And the root ball will still very likely be deeper than a bonsai pot and need further flattening.
For seedlings, you still need to manage a deeper-than-you-want-in-the-end central root from many species. Either that means trimming it and encouraging side shoots or putting it on a tile to force it lateral to keep roots "shallow".
One example: I recently received an order of 50 bald cypress yearlings. The "tap roots" on them were 8"+ long and rigid. Even at 1 year, the roots are too deep for bonsai use and need addressed...