Why would a tap be necessary? A metal topsheet or layer is just that, a layer. It's not metal all the way through. Putting a screw into mainly wood, the lack of a precut tap thread would help make a tighter bond, no?
I appended my earlier post to explain, but I'll answer here, too. A screw trying to penetrate an untapped layer tends to grab, rather than penetrate. Binding screws ARE NOT self tapping. The screw mechanically pulls the untapped topsheet and can cause it to delaminate from the rest of the ski. It is really hard to get a binding screw to screw into a metal topsheet without tapping the hole. Especially if you use a bit intended for non-metal topsheets (3.5 mm).
When you screw a binding screw into a non-metal topsheet, the hole is enlarged slightly by mechanically stretching the hole, compressing the surrounding material. You can't stretch the metal topsheet easily with the screw, hence the larger bit size AND the tapping.
Waterproof glue creates the tighter bond and seal against water. You'd be surprised at the condition of skis that I have to remount. I'll take a few pictures of 'volcanoes', delamination and rotten core material to illustrate the points above.