I'm honestly not good at playing a very strategical Tao, nor do I do BnB combos properly, but this is the only matchup in the game that I have not yet ever lost to!
The main thing I find is that Tao's 3C beats almost all of Makoto's conventional ground startup combo attacks, and usually gives you the counter hit.
But it's been pretty biased so far since all of the Makoto's I've fought are very rushy people and haven't actually tried to be strategical when fighting against me. Once in a while they'll use the ariel tail while I'm on the ground, but it seems like whether or not it hits me, they'll try to do a ground combo, and me mashing 3C gets me out of it (signs of course of the Makoto player just not knowing what to do against 3C).