in a netsuite OW environment, what's best practice if a user has set up tax accounts directly in the COA without configuring the tax nexus?

Best practice for what? Sounds like GL accounts were created but not as Tax Control accounts.

@kimberly best practice is to fix it by properly recreating the accounts

thanks @Olivier Gagnon (DXC) - wanted a second opinion on this. it's also what i think would be the right approach.