The same crew hanging the board also tapes it. We are using a four man crew, and they are skilled at both tasks. Because they also need to finish the board they hang, it is in their interest to make it as nice as possible and minimize the joints. This resulted in selecting the 54 inch drywall vs using two rows of 48 inch board and a middle strip on the 9 ft walls. When you see a boarded room you can see not only how few joints there are to tape, but also how few screws are needed on the partition walls, as they get the studs glued before hanging. So not only do we get a finish with less visible joint risk we should also get less screw pops too. Seems like a win win for the builder and the subcontractor.