Mine has only done 53K, but I have done a bit of testing and it seems that I can only hear the tapping noise when the fan is on for the heater, and then only occasionally. It doesn't seem to get any louder if the fan is on high, but I can turn the fan off and on (to the lowest setting) and reproduce the noise. It sounds more like ticking noise rather than tapping, as if some gear mechanism is a little worn. I'm not sure that this is the same issue as the thread title, as the noise reported seems a little more permanent than mine and possibly not heater fan related.
I'm going to be installing a replacement stereo soon so will be able to get behind the heater unit a bit and have a listen. This is when I have a) decided which new headunit I want (possibly Joying for the SPDIF out), and b) mustered the courage to take off the trim and door cards to install amps, DSP, speakers and xovers. Lots of very useful guides on here, but it don't look as easy as the
Ibiza Mk2, especially the door cards and footwell trim. The post that said 'taking the trim off is hard and really pi**ed me off' worries me, they were pain enough in the Beeza.
I am semi-tempted to (shudders)
pay for the install, or at least the cable runs.