BIP-341 defines Taproot outputs as either a single key, or a key and some script info. You use a dummy key if you only want to use the script. This “tapscript” is currently very similar to Segwit v0 P2WSH, but carefully defined to be easily upgradable.

Unfortunately, when we actually try to use this upgrade flexibility (for OP_CHECKTEMPLATEVERIFY or OP_TXHASH for example) we quickly find as Steven Roose pointed out to me that users also want a neutered Segwit v0 variant: using Tapscript requires a 33 byte penalty over simple P2WSH!

The fix is both simple and annoying: allowing the BIP-341 control block to be empty (or, perhaps, 32*m bytes) to indicate the key is the NUMS point lift_x(0x50929b74c1a04954b78b4b6035e97a5e078a5a0f28ec96d547bfee9ace803ac0) as suggested by BIP-341. BIP-341 suggests using a tweak of this key, which hides the existence of the script (if it were guessable) but forcing this at users expense was a mistake given the existence of P2WSH.

Regrettably, allowing this simple change requires (I think) using a Segwit version of 2, since BIP-341 defines v1 to fail if the control block is not an accepted length. Others might have an idea if we want to roll in other changes at that point.