In this kit: https://rochesequencingstore.com/wp-content/uploads/2017/10/KAPA-RiboErase-KitHMR_KR1142-–-v4.19.pdf

What enzymes are used in the "Second Strand Synthesis and A-Tailing" enzyme mix?

I would have thought you could just use Taq for this purpose, because Taq polymerase should synthesize the second strand and add the A-tails automatically, right? But in the protocol it says "2nd strand cDNA synthesis converts cDNA:RNA hybrid to dscDNA...dAMP is then added to the 3'-end". Does this imply that there's any enzyme that uses dAMP to add A at the 3' end (rather than dATP)?

I'm also thinking there's RNase H, as well a a phosphatase to dephosphorylate the ends...

What do you think?