IDK what exactly this does, when I did some research on it awhile back I cam up with it pre-wakes a C-state when a timer is about to go off. But I don't think it is that.
I can tell you of a consequence. If I enable it, it results in my long duration power limit dropped from 290 to the Intel TDP of 125W and the time limit dropped also dropped to 224s (and when enabled, two additional HWINFO64 values appear for the long and short duration power limits). So I suspect this is a power savings mode for laptops and "dual tau" means a variable long duration. Whatever it drops your set values and uses Intel specs o 125W TDP and 224s duration.
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