Back on topic: it seems like the main controversy/issue here should be pretty damn easy to address with a small study in humans collecting some blood and urine samples.
I spent a bit of time doing some searching and there’s a mixture of positive and negative studies; some reporting improved endurance, muscular power (like this: Oral taurine improves critical power and severe-intensity exercise tolerance - PubMed), and others reporting nothing at all. However it’s funny to me that, despite this fairly recent hype over taurine, most of the studies are pretty damn old. People were researching supplementation in the 1980s: Seven days of oral taurine supplementation does not increase muscle taurine content or alter substrate metabolism during prolonged exercise in humans - PubMed
A very simple study (caveat: from Iran, crappy journal) shows a blood peak concentration (86.1 mg/L) occurring 90 minutes after a 4g dose. Half-life was around 60 minutes. Pharmacokinetics of oral taurine in healthy volunteers - PubMed That implies that you can absorb it into the bloodstream, but it doesn’t tell us about intake into cells. From looking at other studies, it seems that Attia is correct that there is limited uptake into organs, and especially muscle. Again, this seems like a fairly trivial thing to measure.
Here’s a fairly amusing one: The effect of 8-day oral taurine supplementation on thermoregulation during low-intensity exercise at fixed heat production in hot conditions of incremental humidity - PubMed Taurine makes you sweat more, apparently? Though it barely scrapes statistical significance