Fillets over tape doesn't make sense.
The common way of doing S&G is fillets UNDER tape. The fillets are done so there is something holding the panels together when the ties are removed. And the fillets are necessary because fiberglass tape won't adhere to the inside of sharp angles.

: Why do most people use fillets over fiberglass tape for joining panels?
: Having done both I prefer the look of fillets but I would rather work with
: tape on the joints. Is there some advantage of fillets over tape?

: My niece has abandon her boat project and I have given up on her. I am very
: disappointed too but that's another story. I am thinking I am going to
: finish it myself to use or loan out. Or I might put it up for sale once it
: is done. My wife said name it 'WasGonnaB' (As in was gonna by my Nieces
: boat) and just finish it. My niece is obviously not going to!