The flexwatt should never be 100% covered. As if you were to take a reading with a temp gun of the surface under the tape you will be amazed how HOT it is. And the rubbing of tub over flexwatt will not wear it down over night if at all.
Only ever tape the edges down, I did this as an experiment and the flexwatt got to hot to the touch.
As for the tape under it will be fine. I prefer not to as the flexwattwill head the shelve in that spot causing heat under in the next tub below adding more ambient heat