The bottom of the lug shouldn't be bottomed out. It should float in the bedding. It can create uneven pressure on the action when torqued if it's bottomed out and not allow the action to rest against the bedding/pillar.
This is correct for a action where the front screw goes into the action body and not into the recoil lug itself. The exception is an action where the screw goes into the bottom of the recoil lug, you want that area around the screw in full contact with the bedding on that bottom surface.
Taping the sides and front of a lug could be argued either way and probably is similar to fore end pressure or full length bedding. Sometimes it works but many times it does not.