I'm thinking of building a tap tempo switch, and many of the boss pedals call for the PS-5U. Since I don't want to pay the money for one, I'll just build my own. My question is:
When the polarity switch is to the LEFT and you are stepping on the switch, is the circuit closed or is the circuit or open?
Remember I tested this with my FS-6 dual switch. You might want to wait & get a confirmation from someone that has the FS-5U Single switch/s.
When I set my FS-6 as a dual single FS-5U with the polarity switch to the left (looking at the switches, from the read of the pedal)
The pedal is normally closed & goes open circuit when you are stepping on it.
So the direct answer to your question is - it's open when stepping on it.
From my experience & understanding of tap tempo switches The Majority of Tap tempo switches are normally closed & go open circuit when you step or tap them.
The easiest thing to do is use a SPDT foot switch and have either a polarity switch, or two output jacks - one NO and one NC. Then you have your pick of it.