First; what Woodie and Hesh have said.
I have seen a couple of examples of side cracks that I thought could be attributed to wood fillets. Both were imported guitars, with rather soft side stock, that came into a local store here in New England in the winter. This is guitar hell at this time of year, with low indoor humidity and wide fluctuations. At any rate, both guitars had wood fillets that had been properly inlet under the liners on the flat part of the side below the waist. The sides cracked in the middle and the cracks ran out for several inches.
I ran some tests several (almost 20!) years ago of some side tapes, comparing different materials and glues, and also including some plain wood coupons to see what the difference was, if any. I compared nylon twill weave tape and cotton-poly bias tape, and used both hot hide glue and Titebond 1. I rigged a lever and a can of marbles to apply a measurable load to a sample on a standard support, and looked at now much force it took to break the samples with the tape on the tension side; as if the load were applied to the outside of a side.
What I found was that any tape raised the necessary load to break the samples by about 40%-50%. I used several different kinds of wood, and, as you'd expect, the benefit was a bit greater on the weaker woods. The nylon tape was strong but didn't glue well: the tapes themselves never broke, but they peeled off the sides. The cotton-poly tapes tended to break along with the sides. The ones glued on with hide glue withstood somewhat greater loads. That's nice because it's easier to use in this application.
People object that they have seen sides with tapes that have been cracked, and the tapes themselves were broken, citing this as evidence that the tapes didn't work. There is, of course, no way to know in retrospect how much force was applied. My data suggests that the tapes probably helped, but. of course, there's nothing you can do that will make them bullet proof. I have seen examples of guitars with side tapes where cracks stopped at the tape, so if nothing else it helps to minimize the repair.
As an extreme example, Mark Blanchard lost some guitars that were being shipped home to him after a show in a 'plane crash: they went into the side of a mountain as about 300MPH. The two that were retrieved from the wreckage had amazing damage. IIRC, one bridge simply sheared it's way cleanly through the top. The heads were broken off and the tuner shafts bent. The sides sheared off cleanly at the end blocks, but were not themselves cracked. Mark had used cotton-poly tapes.
One drawback to tapes is that the glue can deteriorate over time, leaving them flapping. We see this a lot in old instruments. Protecting the glue from air helps, and is a strength of wood fillets. I've been shellacking my side tapes in the hope that it would help prevent that. We'll find out in 75 years or so whether it worked...
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