The easiest thing to do is to order a #12AB tap from any alpine gear supply site off the web.
If you are at a place where Brown or their counter part do not frequent, go to the local ski shop and buy one off them. You may have to pay through your nose for it.
IIRC, you are in Japan. They are pretty current with tech there. So life shouldn't be that difficult.
On top of that as
@Tricia said, you aren't stressing the skis enough to stress about details like this.
But if you insist.
On a ski with a layer of metal on top, the taping creates a threaded hole through the metal layer for the screw to engage with. Compression of the ski core by the screw probably add something to the retention value but The engagement of the threads between the metal layer and the screw probably provide most of the retention strength.
On a non-metal ski, compression of the ski core by the screw will provide most of the retention strength. If you tap the core prior to installation of the binding screw. This compression value is lost. You will be dependent on the shear value of the tapped thread for retention. Keep in mind the threads you just tapped is wood.
My opinion is so long your binding is sitting flat and in good TIGHT contact with the ski, all is good. A bit of mushrooming doesn't affect much.
Don't have any scientific and/or engineering studies to validate any of this. Just plain old common sense.
I am sure the binding companies have tons of test/studies on this stuff. Give them a call.
And if you still insist. Here is a quick pass in jury rigging. Sorry, I mean field improvisation.
To keep the top sheet from volcano-ing. Bevel the hole LIGHTLY with a countersink. Just keep in mind the top sheet on most skis that do not have a metal layer on top will be expected to contribute to the retention value of the binding screws. So DO NOT cut too deep with the countersink.
If that still doesn't make you happy. Take a long spare binding screw and file one or two vertical slot in the thread from the tip of the screw with a small triangular file. Make sure to remove the burrs from the screw thread as a result of the filing. Voilà, a home made tap.
If all else fails, do what MacGyver would do - get out the trusty Swiss army knife.