You have to already have the hash to create your Taproot script and the Taproot address to lock the coins in to be spent later. Since you aim to use a block hash that has not been created yet, it is not possible to do so. There is also no option to fetch a block hash inside the smart contract.
Additionally in bitcoin scripts we don't have the option to compare hashes as integers or otherwise so you can't do the "closest to hash" comparison inside the smart contracts either.
Thank you. So I understand some kind of DLC will be needed for the task.