For digital, with near-minimum size devices, I'd s...
# general
b
For digital, with near-minimum size devices, I'd say the area difference is substantial due to the extra contact. On the other hand, analog/RF signal-path transistors are almost never minimum size, so the area disadvantage diminishes.
b
Digital designs will put a tap only periodically, once every few (tens of) standard cells, because the area penalty is large.
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