The idea of “Ta’am” isn’t reason (as it is conventionally understood) but “gishmak”, pleasantness or (most precisely) enlightenment. Ratzon with no Taam is a level where the light is so strong as to be like the essence (unknown). While Ratzon (will) with Ta’am can be felt as the light is (less and therefore) revealed. Ta’am kamus means revealed as light (no Osiyos), while ta’am galuy means ideas that are fully revealed (with osiyos). MP3
