Your post confuses me.
Why do you use the disk image called "TAP2DSK.2D"?
If you use the X millennium T-tune emulator you can load the Kagirinaki Tatakai tape image (*.tap) directly.
That means it is bootable because it contains a "*.Bin" (IPL) file.
Try the Xmil106RS T-tune v1.90
http://www. geocities.jp/xmil106/Xmil106RS.zip
(Copy/Paste, remove the space)
Be careful with the tape image, it can be easily modified.
Make first a backup of the original tape image.
I suggest to enable the "Protect" function before you open the tape image.
If the emulator is not able to load the tape image, it can be the tape is not on the start position.
CMD > REW to rewind the tape.
Otherwise for HuBASIC files:
LOAD"(file name - always case sensitive)"
RUN
RUN"(file name - always case sensitive)"
RUN"(file name - always case sensitive)",r
LOAD"(file name - always case sensitive)"
RUN"",r
LOAD"(file name - always case sensitive)",r
RUN
Example for the Sharp-HuBasic CZ-8CB01 Disk image + Hover Attack.tap Cassette image:
Type the command "FILES" to see the the content.
LOAD"Hover Attack.Bas"
RUN