TAP files are unsupported on all russian ZX clones. But it's possible with allram mode. For example on ATM TURBO 2+ or on PentEvo.
European systems for ZX Spectrum machines need only possibility replace ZX rom with new rom or ram with selectable write protect.
FATWARE
DEMFIR
ESXDOS
http://www.youtube.com/watch?v=PsV8hw1tB0U
MDOS 3
BS-DOS