A taco is almost always finger food. The cheese is grated and not melted, and it’s crunchy (unless it’s a soft taco, but it’s still finger food).
A good burrito is something you could eat with your hands but it’s gonna be messy. Better on a plate. Full of melted cheese and other gooey goodness.
There’s no way these two food items belong in the same branch of the food taxonomy.