Are the new Taproot addresses (SegWit v1) also a hash of the (potentially tweaked) public key, or is the public key directly encoded into the address, without hashing it?

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Public keys are not hashed in Taproot (SegWit v1). The Taproot (Merkle) tree in the script path uses hashes but the Merkle root of this tree tweaks the unhashed public key (internal key) and the resulting tweaked public key is not hashed either. For more details on why see the reference 2 in BIP 341.


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