Is it true that the letter "taa" has one-third of the "itbaaq" (closure/application) that the letter "taa'" has?

We did not find this statement attributed to any of the scholars of Tajwid, and the letter "taa" does not possess any aspect of the attribute of "itbaaq" (closure/application), because "itbaaq" is the application of a section of the tongue to the upper palate when pronouncing the letter, and this is not found in the "taa". The letters of "itbaaq" are only four: Saad, Taa, Dhaa, and Daad. The "taa" shares with the "taa" in the attributes of Jahr (audibility) and Shiddah (intensity/forcefulness), and in the point of articulation, which is from the tip of the tongue with the roots of the upper incisors, but it does not share with it in the attribute of "itbaaq".