I don't think taping them off will be required. The taillights in that photo are tinted entirely. It's just that the lights are on, so the top portion looks less tinted and more red than the bottom.
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2012 Kona Blue 3.7L V6:
Borla LT headers, O/R h-pipe, Borla S-types, 3.73 gears,
Steeda adjustable UCA w/ mount, BMR LCAs, Airaid CAI,
LCA Relocation brackets, AE driveshaft, GT 80mm TB,
Black 18x9/10 2010 GT500 Wheels w/ Nitto NT555s,
Eibach Sportline Springs/shocks & Koni STR.T Struts