Some insist that taunting is entirely in the eye of the beholder.

Ironically, of sorts, I suppose you might angrily claim that making that rather brazen statement is perhaps itself a taunting formulation.

https://www.forbes.com/sites/lanceeliot/2022/02/10/football-taunting-penalties-expected-at-super-bowl-which-brings-up-catchy-ethical-ai-taunting-possibilities-including-for-autonomous-self-driving-cars/?sh=eb1fcb33da82