Wayne-TP wrote
as far as I understand it, the Matter protocol does not yet support the device type "smart button,"
@Wayne-TP Matter does support smart buttons, they're called momentary switches and events include single press, long press, multiple press, etc. It's how IKEA, Hue and other brands bridge their smart buttons to Matter platforms and also how other native Matter scene controllers and buttons are implemented.
Right now the S200B is exposed to Matter as an OnOff and Level controller, meant to directly bind to Matter lights and control them instead of creating automations like "if button pressed". While it's a useful feature, bindings are not supported in most platforms and also limits the usage since you can't set automations to perform arbitrary actions with the buttons if you don't want to use them to control lights.
It probably would be better to expose the S200B as momentary switch in Matter, like other brands do, so it can be used in platforms like SmartThings, Apple Home or Home Assistant to set automations. If Tapo finally does this, it would be nice to expose the rotation events too and not just the main button, even if it's a minimalistic approach (map each direction rotating action to a pressed button event).