If the XPS is tongue and groove, the tape is sufficient. Great Stuff or equivalent for the larger gaps.

The XPS is not tongue and groove.

Actually XPS comes in T&G, Shiplap and square edge.
We use Pur-Stick foam adhesive to apply the boards and Pur-fil window and door faom for any gaps. Tape would be overkill at that point. We only use tape for roof deck applications & then yo need to make sure you are using a tape which is compatable with the product.

Here is a link that might be useful: my home

Building Science Corp. recommends using foil tape or mesh tape and mastic. (See Link.)

Owens Corning recommends bituminous membrane strips and or insulating urethane foam. (Product Data Sheet 07 27 23.13.OCC.)

One Tyvek rep says Tyvek Tape is not compatible with XPS.

Here is a link that might be useful: Basement Insulation Systems

Building Science Corp. recommends using foil tape or mesh tape and mastic. (See link.)

Owens Corning recommends bituminous membrane strips and or insulating urethane foam. (Product Data Sheet 07 27 23.13.OCC.)

Here is a link that might be useful: Basement Insulation Systems