Same motivation as JUnit, I guess: it's a common protocol that different testing tools can all agree to speak/understand.
Am I missing something? I was actually recently looking into BDD-like tools recently, so I feel like I'm a potential user for TAP, but I just can't grok the value add in it offhand.
edit: oh, maybe TAP is the inverse of what I was thinking. It's about output of test suites, for common post-test tooling? Aka to give statuses about the state of tests?