Same thing in my house. No problem with corporal punishment, actually mo problem with the tape thing as long as it was done in the spirit of fun--which sounds really weird, but I can see a teacher kidding with the kids to be quiet or "I'll tape your mouth". Problem is, from my experience, all the kids at that age would want it also after one of them got it.
Now, I might disagree with the whole tape thing. But my disagreement would consist of, "Well, did you slap him???"
Tape seems odd.