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I think it depends on the group. Used to be straight SM to partner. Now some groups are going MD in between. I have not heard of tax is going that way also or not. It has not been announced for tax if that is their plan
We just had a call for SM yesterday about the paths for SMs. The firm is increasing MD promos and will be promoting fewer SMs to partners. Whether MD is an obligatory pit stop on the way to partnership, was not clarified.
EY3 do you mean its not a mandatory pit stop (but you could still progress from MD to partner) or that it is viewed as moatly non-partner track