The second part of Makoto's 3c can be easily beat with 2b and 6a, which are much more applicable moves to use under that situation.
"Low Profile" is an artifact from GG, and has no hard definition in BB. Taokaka's crawl, for practical calculations, will effectively shuffle under normals with head and body property.
In order for 2c to hit Tao out of crawl, it would have to have an added hitbox below the knees, similar to Hakumen's.
Though it won't be very applicable, as Tao can simply dodge or block 2c, as it's not a very safe move to simply throw out in neutral.