mm
From experience ...
At about mid season, 3 seasons ago my highest potential natural vacuum run had 9 taps on it. 6 taps up high then 65 feet to 3 more taps just before the collection barrel. After I removed the three taps and put those 3 taps on a individual line into the barrel and put the upper six taps on a undisturbed run into the collection barrel. Within hours the 6 taps were flowing better then they ever had before, even with the 9 taps on them. In addition the three tap line was then flowing sap at a decent rate but not even half as fast as the 6 tap run which obviously was in a natural vacuum state of obvious benefit.
Last year I had 3 on one line into the collection and 7 on another line into the collection. The 7 generated 17 inches at peak and was very close to a constant stream at peak flow on 5/16.
Now keep in mind ... I use 5/16 for whatever I do and get. If you use 3/16 results might be different I suppose.
I respect everybody's opinion on here, but about 5 years ago a humble soft spoken lady who worked at the Rutland Leader store and ran/runs a decent size commercial operation in Benson told me that "I think" you need at least 75 feet of good sloping final run after your "LAST" tap to generate decent vacuum on 5/16 and of course the appropriate number of taps and sap flow above it.
After lots of stumbling and perhaps not wanting to take a woman's word for it mainly cause I only had the 70/75 feet of final run on one of my runs, that piece of taping info I received from her has been VERY consistent with my experience in my gravity runs and not just this one.
Unfortunately the Rutland Leader store is no more.
With that said Dr. Tim Perkins does have me convinced that mathematically/physically speaking it should not matter. As he describes it and now think of it for what it is.
But .... my real world experience does not seem to back it up. Simply put the lower taps "seem" to reduce effectiveness for me. Both in forming vacuum on the upper taps and the efficiency of the lower taps.
Like everybody else on this planet it is very possible I am mistaken.
Rob