Well its April 1st and it seems there isn't laughter from the sky and some camera crew saying syke and that the world is just one big Truman Show prank. Yeah this is real life, just banter init. What you mean something completely rude and unnecessary but you say and do it with no regards for anyone else's feelings and then deflect all responsibility of its effects by calling it banter? yeah banter init. Now drive me to A&E you soddin' turnip for these third degree banter burns.
Its all fun and games trying to give a joke but who can take a joke and who Will Smith's it. That's the poll, who is more tolerant in the receiving of a practical joke.
The joke would be done between Tara and Willow, no one else involved and only they know about it. Its not a public display of humiliation.
Willow - Does leap to conclusions and gets her wires crossed, maybe she wont see it as a funny joke.
Tara - Sometimes life isn't all about fun and games and the inconvenience caused by the joke wont be taken kindly.
My arse has splinters - Fence sitters.
As its not public id say Tara is more tolerant to receive a joke where as if Tara played a joke on Willow in any setting she might take it the wrong way in the moment.
If in public I think Tara wouldn't react well to it due to Willow subjecting her to public humiliation, the insecurities the Maclays instilled in her will never go away and I think it would tap in on a raw nerve causing an instant reaction.
If in public I don't think Willow would want to react badly and cause a scene with Tara so might tolerate it in the moment but later on there will be strong words or silent treatment.
As its not public and it's between them, I say Tara is more tolerant in the receiving of a practical joke.

I think jokes between them would be better received than public jokes.