I've done both. (there goes the poll)
Currently, however, I fold the tape over the end of the film, which makes that end much stiffer and easier to insert into the clip on the steel reels, and it holds much better in said clip! YMMV, as always.
I'm completely lost in this thread, maybe. It sounds to me like everyone "except me" is unreeling the entire roll of film and then putting it on the spool, or you're rewinding your film back on the original spool. From my TLR, when the film comes out, the non-taped end is the first to go on the developing tank spool. After I have spooled up all the film, I finally arrive at the taped end, where I cut the tape.
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