My understanding is that the authors of BIP 360 anticipate that a post-quantum signature scheme will be added to Tapscript by redefining an OP_SUCCESS opcode next to the introduction of P2MR.
I hardly think anyone would push to activate this BIP alone, but rather in a post quantum bundle. It’s just matter of separation of concerns, we use a BIP to define the structure beneath and another defining the signature schemes per se.
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