It’s something that shouldn’t need to be done with good scopes. But with mediocre scopes you can sometimes find that the “gubbins” inside don’t move properly and for that reason a little tap on the turrets can make sure everything works OK.
I have a variety of scopes and I always tap them when adjusting, although it is mainly out of habit due to the rimfires only having cheaper Simmons scopes on them.
As long as you only tap them and don’t bash the sh!te out of them

then it doesn’t hurt to do this and does confirm that they have adjusted properly.
G.M.