Interesting. I have never seen puffy tacos before. I think the dryness she talked about is important to getting the puff. You still need to create the air pocket. Too wet and it sticks together.
I would try those but I am don't really like to use that quantity of oil. I don't use deep fryers.
If I had my druthers, we would have a taco thread, or maybe a Mexican food thread, just like the sandwich, bread, burger and pizza threads.