A box shall be installed at each outlet and switch point for concealed knob-and-tube wiring.
Fittings and connectors shall be used only with the specific wiring methods for which they are designed and listed.
Where the wiring method is conduit, tubing, Type AC cable, Type MC cable, Type MI cable, nonmetallic-sheathed cable, or other cables, a box or conduit body shall be installed at each conductor splice point, outlet point, switch point, junction point, termination point, or pull point, unless otherwise permitted in 300.15(A) through (M).
There is nothing found in (A) through (M) that would allow the installation of tape on the end of the conductor.
It is a good idea to,
314.29 Boxes, Conduit Bodies, and Handhole Enclosures to Be Accessible.
Boxes, conduit bodies, and handhole enclosures shall be installed so that the wiring contained in them can be rendered accessible without removing any part of the building or, in underground circuits, without excavating sidewalks, paving, earth, or other substance that is to be used to establish the finished grade.