Of course, a tacnet needs at least Rating+1 people with Rating senses (or sensors) each tied in, or it doesn't work. There might be 'translation errors' between an actual program tacnet, and the complex form. In other words, the form might not work with non-TMs. Since you can have a form for the actual programming needed for a smartlink, that isn't an issue, but do remember that threading imposes a -2 penalty on all actions that aren't part of the threaded program's function. Since the program's function is to share data, that penalty would likely apply to any attacks or defenses you made while threading the tacnet. So you'd need to have it at Rating 3 or better to get past the 'break even' point.
Honestly? I wouldn't bother with it unless everyone else in the group has a tacnet up and running.
For emotisofts, I'd just pick up an emotitoy drone and be done with it.