I was just reading a blog article and noticed that the author used tap in a snippet something like:
user = User.new.tap do |u|
u.username = \
When readers encounter:
user = User.new
user.username = "foobar"
user.save!
they would have to follow all the three lines and then recognize that it is just creating an instance named user.
If it were:
user = User.new.tap do |u|
u.username = "foobar"
u.save!
end
then that would be immediately clear. A reader would not have to read what is inside the block to know that an instance user is created.