I'm no expert on taps but I spent a good deal of time making knives in the past. For a knife you want a good high carbon steel, and you harden the cutting edge, or do your best to harden only the cutting edge, and leave the spine unhardened.That’s a good question. If it’s a good quality made tap, I believe whole thing is hard. Give it a file test to make sure.
I know (now) the difference between a machine tap and a hand tap, but still, I would expect that any tap flying the flag of "good quality" would be hardened in a similar fashion as a knife; that is, not all the way through. But I could be wrong.