alt Hacker NewsI don’t think so. I spent a huge amount of time in my youth recording, trading, buying, and selling audio tapes (all from the metal/hardcore/punk underground). It was a lot of fun, but everyone I know was glad when other ways of sharing and spreading music became available. As a niche, yes otherwise no.
Plenty of bands on Bandcamp selling tapes as merch in my experience. I think they're more of a physical collectable item instead of a genuine medium for most of the buyers though?