2. Electrum currently lack of developer/contributor, which makes Taproot support still on works.
Electrum wallet software supports Taproot but not fully support it.
Bech32 adoptionSend to Bech32: Yes
Received to P2WPKH/ P2WSH: Yes
Send to Bech32m (Taproot): Since 4.1.0
Received to P2TR: Planned: Descriptor-based keypath spends
The development for is still in todo list. Last reply on
Github is two years ago.
Yes, naturally we plan to add taproot support.
Initially only singlesig wallets with keypath spends will be implemented.
To be able to create watch-only versions of these wallets (required before we can expose it to users), some wallet-refactoring and wizard changes are needed, as we don't want to extend the current x/y/zpub scheme. Most likely some form of output script descriptors should be used.
No ETA, but it is on the TODO list.