MIRROR: Download from MEGA
The big thing is that she can overheat and of course that if you bind her too tightly you could cut off circulation. Don't use the tape to squeeze anything, just apply it. If you have her held in position, especially something like hogtie or kneeling, you also need to make sure she doesn't lose feeling from having her weight on something, which could be a medical emergency in itself, or lead to swelling and making the tape circulation.
If you must do it with her mouth bound, I'd wrap in a thermometer in around her belly or so, so you can see how warm her skin is under the tape (after checking her initial skin level temperature). Remember, if she is too hot, she could pass out before she realizes she will, and not be able to safe word (/gesture/toy). Regarding safe words, I'd definitely make sure you check in regularly, just with an 'are you okay?' and, if she can't respond verbally, a yes/no signal. This is more important with this play than others since you don't have any physical/facial cues as to how she is.
Also (again, assuming you cover her mouth), I'd wrap her mouth last, with it's own piece of tape. If her nose becomes plugged or she's otherwise struggling to breathe (too tight on chest, a panic attack, etc), you can rip it off without having to cut in or unwrap more of her. If you're going for a visual that it would interrupt, you can use a longish piece with the ends behind her head.
I believe there are also some health concerns regarding whether her pores are able to breath and excrete, but I don't know them well enough myself to go into them.
Again, not an expert or a doctor, but these are the concerns that come to mind/that I know about.
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