I'm not sure you're right about the advantages of N95 masks over surgical masks. (Note: at present the question says "... the prime advantage of surgical masks over N95 masks ..." but I assume that's just a slip.)
N95 masks have finer filters that keep out particles smaller than surgical masks' filters do. If you tape a surgical mask to your face in a way that seals it perfectly, then while you may be doing a better job of keeping out the particles the mask can block you're still not doing much for the smaller ones.
N95 masks are notoriously tricky to fit well, but so far as I know no one tapes those to their faces. Whatever the reasons for that, many of those reasons probably apply to surgical masks (but more so, because the benefit will be smaller, because however good the fit the surgical masks are still not keeping out all the smaller particles.) I don't know those reasons, but I guess they include the following, all of which seem like they apply to surgical masks:
- Taping a mask to your face is harder than it may sound. There isn't that much available surface between nose and eyes to tape to.
- Your face is flexible and moves around as you talk, blink, smile, etc. Tape can peel off. Especially if you have facial hair, wrinkles, damage from earlier mask-unpeelings, etc., rather than a perfect smooth surface to tape to.
- Surgical masks are also flexible and often have folds extending to their edges, making it difficult to seal them effectively using tape.
- They also have straps. It seems to me that any way of taping a mask on is going to leave a "tunnel" along the straps. You can tape the straps down but they're inevitably going to move around in ways that tend to enlarge that tunnel.
- Peeling tape off your face is painful and may do damage, especially if you are doing it repeatedly and especially if the tape is extra-sticky so as not to peel off while you're wearing the mask.
- The slow and awkward peeling-off process keeps the mask, whose outer surface might be covered in virus particles or whatever, close to your face for longer while you're removing it.
None of this means that taping down a surgical mask won't provide any benefit. My guess is that it does. But I suspect the benefit is small enough, and the pain and inconvenience large enough, that most people won't consider it a good tradeoff.
As to whether that's right in any given case, I don't know. It would be interesting to have some actual numbers on this, but my guess is that no one's done the studies.